Paul Roelich v HMRC

In Paul Roelich v HMRC (TC03704 – 11 June 2014) the FTT allowed a claim for incorporation relief.

HMRC had denied the appellant’s claim for incorporation relief on the ground that no business had been transferred to the company.

Mr Roelich had been exploiting his experience and contacts in the field of waste management. He would help landowners to maximise their income at the early stages of a development by way of land infilling whilst assisting contractors to obtain the exemption from landfill tax. The evidence suggested that Mr Roelich always had several projects on the go but that only a small percentage would be successful and provide him with income.

Mr Roelich had reached an agreement with three contractors (‘PV’) that if they were successful in obtaining a contract to landfill on a site as well as planning consent he would be paid £5...