PAYE

Sch 36 information notice upheld.

David Haworth and David Haughey (Freshfields) examine the implications of the Court of Appeal’s decision for businesses which are potentially within the scope of the UK’s salaried member rules.

Compensation exemption did not apply: The one thing about tax that ‘everybody knows’ is that a tax-free payment of up to £30,000 can be paid as compensation for loss of office. As Simrajsar Ltd and another v HMRC [2024] UKFTT 1072...

SDLT MDR was available:T Yeomans v HMRC [2024] UKFTT 955 (TC) (24 October) is another SDLT multiple dwellings relief case but unlike some other cases, where the phrase ‘clutching at straws’ comes to mind, this one was clearly...

Company was careless in implementing EBT scheme.

HMRC must reconsider discretion not to apply PAYE obligations.

Travel expenses reimbursed by umbrella company to workers were taxable.

Andrew Parkes (Andersen) considers the limits, if any, on the introduction of retrospective legislation.