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?
An expert guide by Tolley Guidance.
Andrew Goldstone and Jeffrey Lee (Mishcon de Reya) review recent private client tax developments that matter, including the decisions in McQuillan, X-Wind Power, Mabbutt and Shah.