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PG Tindale v HMRC

In PG Tindale v HMRC (TC02749 – 21 June) an individual (T) began working as a salesman for a Danish company (D) in 1994. T’s contract stated that he was an employee. However D did not deduct tax from the payments which it made to him. In 2002 on the advice of an accountant T submitted tax returns for 1996/97 to 2001/02 on the basis that he was self-employed. In 2003 T engaged a different accountant who considered that he should have been treated as an employee and submitted a claim to error or mistake relief under TMA 1970 s 33. HMRC rejected the claim and the First-tier Tribunal dismissed T’s appeal. Judge Powell observed that T had ‘failed to deal with his tax affairs at all for years after he started work for the company’. It was likely that ‘the PAYE...

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