Whose Liability is it anyway? – Sparrey [2014] TC 03940
In a recent case the tax payer, a Mr Sparrey proved he did not need to pay HMRC for an agreed tax underpayment. This was because as a PAYE liability, prima facie, the tax should …
Reasonable excuse – It depends upon the facts!
HMRC have recently won 2 cases where the taxpayer failed to show they had ‘reasonable excuse’ for their conduct and so suffered penalties. In Crownfield the finance director was unfortunate in that he had not …
HMRC Criticised in Share Scheme Tribunal Case – Benedict Manning V HMRC
HMRC were criticised for their handling of a recent employee share scheme case by the tribunal judge, who noted that they had conducted their investigation “without apparently troubling to look at the scheme rules”. The …
HMRC Knocks Cricket Club for Six
County cricket clubs were first to be targeted by HMRC enquiry. They have broadly been given a clean bill of health, although questions are still being asked about tax associated with image rights for Test …
Payroll Schemes and the Isle of Man Disclosure Facility
Over the years, a number of agency workers and related workers, will have entered into arrangements to try to reduce their tax burdens. In certain cases, these may have involved Payroll Schemes run through the …