Uniplex (UK) Ltd v HMRC

In Uniplex (UK) Ltd v HMRC (TC00698 – 12 October) a company (U) failed to account for PAYE and NIC on the amounts which it paid to its employees. HMRC issued determinations under Income Tax (PAYE) Regulations SI 2003/2682 reg 80 and U appealed contending that it had entered into an arrangement whereby the employees had agreed to receive only the national minimum wage as their emoluments and that the bulk of the payments represented dividends paid to them as shareholders. The First-Tier Tribunal reviewed the evidence in detail rejected this contention and dismissed the appeal. Judge Barlow observed that the promoter of the scheme had produced a brochure explaining it and commented that ‘it is very surprising that the appellant is unable to produce the brochure’. It appeared that the employees had been...