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PAYE

Sch 36 information notice upheld.

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David Haughey

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David Haworth

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...

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Nisus Larsen

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Claire Murray

The UK is likely to become more attractive in the short term for overseas employees but less attractive in the medium to long term, Claire Murray and Nisus Larsen (Alvarez & Marsal) explain.

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.

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Abigail McGregor

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Steven Porter

Steven Porter and Abigail McGregor (Pinsent Masons) consider the UTT regime after two years of operation.

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Andrew Parkes

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

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