Umbrella company Moir Management Services Ltd faces a bill for total penalties of £1,596,800 after First Tier Tribunal (FTT) decided the company was promotor of notifiable arrangements under sections 306-307 of Finance Act 2004.

In HMRC v Moir Management Services Ltd TC09681, the tribunal judge determined that ‘Moir does not have a reasonable excuse for its non-compliance’ and failed to comply with its obligations under s308 and s313A FA2004. The decision was decided on the papers following various disputes in the run-up to a hearing date, originally set for July 2024, including Moir claiming HMRC’s appeal should be struck out as the company was dormant, and ultimately leading to Moir’s statement of case being struck out as it was only ‘six sentences long’.

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