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HICBC and discovery assessment powers: There is no sign of the flow of high income child benefit charge (HICBC) cases drying up. HMRC presumably hoped that the retrospective legislation to reverse the decision in Wilkes [2020] UKUT 150 (TCC), where...
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.
Rory Mullan QC (Old Square Tax Chambers) examines the Upper Tribunal decision in S Hoey v HMRC which provides a degree of clarity on the tax consequences of contractor loan schemes.
Nicholas Yassukovich and Brontë Etherington-Cooper (EY) examine the UK employment tax implications of sending employees Christmas gifts and/or holding Christmas events to replace the traditionally held Christmas party.
Sarah Hewson and Steve Wade (EY) examine PAYE obligations and how any UK employment tax risks can be mitigated.
Catherine Robins and Chris Thomas (Pinsent Masons) consider the compliance issues with the introduction of the new rules.
Sam Whitaker (Shearman & Sterling) provides guidance on areas of uncertainty since the new regime was introduced in April.
Andrew Goldstone and Stuart Adams (Mishcon de Reya) provide your monthly update.

The OTS has published a paper suggesting that some form of PAYE mechanism might be applied to self-employed workers using online platforms to source work. How realistic a possibility is this, given that we have heard only recently that HMRC has halted progress on its ‘dynamic coding’ project to get PAYE right for employees?

Andrew Goldstone and Nicola Simmons (Mishcon de Reya) review recent developments in the private client world.