Mainpay should end any suggestion by HMRC that they can score a ‘knockout’ by identifying an area of carelessness, write Sophie Rhind and Victoria Braid (Macfarlanes).
Georgia Hicks (Devereux Chambers) unpacks the Supreme Court decision, considers the state of the employment status test, and gives guidance for taxpayers.
This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.