Tag Archives: PAYE

Rangers EBT “Big Tax” Case off to Supreme Court

The liquidators of the past owners of Rangers football club have been granted leave to appeal to the Supreme Court in their employment benefit trust (EBT) case. Known in Scotland as the “Big Tax Case” concerns Rangers past use of … Continue reading

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Headline Taxes vs. Stealth Taxes

Figures from HMRC show that for the 10 years 2004-15 to 2014-15 while headline PAYE income tax receipts went up from £108.7bil to £138.9 bil there was a much bigger rise in less obvious, one-off or stealth taxes. National insurance … Continue reading

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Construction Industry Scheme and HMRC Guidance on New Agency Rules

HMRC this week published guidance on the agency rules in place from April 2014. What caught my eye as a tax barrister was HMRC’s views on the interaction with the Construction Industry Scheme (CIS). HMRC say a CIS worker will … Continue reading

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CIS Top Ten Tips for Company Repayment Claims

I have a special interest in CIS, construction industry tax deduction scheme, so was pleased to see HMRC publishing a top ten tips for companies with CIS repayment claims. All basic stuff, like ensuring the company’s agent has a valid … Continue reading

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CASC – Tax Changes Consultation Closed

The Community Amateur Sports Club (CASC) scheme changes consultations are now closed. This scheme provides tax relief and exempts sports clubs from corporation tax and business rates and HMRC estimate business rates exemption is about £100m and there has been some … Continue reading

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Broad Ramsay Principle and PAYE

The First Tier Tax Tribunal recently applied the broad Ramsey principle to strike down a PAYE avoidance scheme. The Tower Radio [2013] UKFTT 387 (TC) case involved bonuses paid through companies set up for the purpose then liquidated. The Tribunal … Continue reading

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