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J H Donald (Darvel) Ltd and others v HMRC

In J H Donald (Darvel) Ltd and others v HMRC [2017] UKFTT 446 (25 May 2017) the FTT found that PAYE and NICs payable by the appellant could not be set off against corporation tax already paid by other companies as part of a failed scheme.

The FTT had already dealt with the effect of arrangements known as ‘plan 2’ ‘plan 5’ and ‘plan 7’ in a previous decision and it was agreed that these arrangements were tax avoidance schemes.

The only remaining issue was whether the appellant should be given any credit for corporation tax paid by two other companies Services and Retail which had participated in the schemes. Darvel argued that since the schemes did not work it should not have to account for PAYE and NICs as the tax paid by Services and Retail as part of those...

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