PAYE

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.

Non-domiciles and remittance basis of taxation: In A Alimahomed v HMRC [2024] UKFTT 432 (TC) (23 May 2024), the FTT allowed part of the taxpayer’s appeal, finding that a discovery assessment in relation to the 2015/16 tax year was not valid...

Inaccuracies were careless but not deliberate.

Christopher Kientzler (Fieldfisher) discusses issues around HMRC’s power to conduct interviews with workers in employment tax cases.

Upper Tribunal upholds earlier decision to deny relief for employee travel expenses.