Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.
Reviewing the Court of Appeal’s recent judgment in Hoey and others v HMRC [2022] EWCA Civ 656 (Hoey) a reader could be forgiven for wondering how anyone manages successfully to operate PAYE in the real world. The intricate nature of the rules is of course a given. However Hoey highlights an altogether more concerning aspect namely the existence of potentially far-reaching but hitherto little-understood powers for HMRC to switch off the operation of the PAYE system and shift the payment obligation from employer to employee.
The judgment released on 13 May 2022 runs to 65 pages and contains much of interest for practitioners. Mr Hoey’s arguments were ultimately unsuccessful on the PAYE issues but the court also rejected further arguments raised...
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Hugh Gunson and Guy Bud (Charles Russell Speechlys) examine the Court of Appeal’s decision which has potentially far-reaching consequences for the PAYE system.
Reviewing the Court of Appeal’s recent judgment in Hoey and others v HMRC [2022] EWCA Civ 656 (Hoey) a reader could be forgiven for wondering how anyone manages successfully to operate PAYE in the real world. The intricate nature of the rules is of course a given. However Hoey highlights an altogether more concerning aspect namely the existence of potentially far-reaching but hitherto little-understood powers for HMRC to switch off the operation of the PAYE system and shift the payment obligation from employer to employee.
The judgment released on 13 May 2022 runs to 65 pages and contains much of interest for practitioners. Mr Hoey’s arguments were ultimately unsuccessful on the PAYE issues but the court also rejected further arguments raised...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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