This new review aims to provide a quarterly update on trends and themes in the world of contentious tax. This first review will consider the controversial 2019 loan charge and whether PAYE should have previously been operated on payments made by employers; the development of the concept of ‘staleness’ in the context of discovery assessments; and the use of equitable remedies in tax appeals.
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:
This new review aims to provide a quarterly update on trends and themes in the world of contentious tax. This first review will consider the controversial 2019 loan charge and whether PAYE should have previously been operated on payments made by employers; the development of the concept of ‘staleness’ in the context of discovery assessments; and the use of equitable remedies in tax appeals.
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:
