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Hoey: you’d better PAYE up

Speed read
The Court of Appeal’s recent judgment in Hoey raises important issues for practitioners about the operation of PAYE and the transfer of assets abroad (TOAA) regime. It explores the nature of HMRC’s potentially far-reaching discretion to ‘switch off’ the application of the PAYE regime (even retrospectively) under ITEPA 2003 s 684(7A)(b). As regards TOAA, there is a brief but potentially important discussion of the priority between the TOAA code and the charge to tax on employment income and the possibility of double taxation. The court also explores the ‘wholly and exclusively’ rule for deductibility of expenses in a tax avoidance context.

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