Employees

MC and LJ Ive Ltd & M Ive (TC3529)

Why Reed Employment failed in its application for judicial review of HMRC’s decision to revoke PAYE dispensations

A registered charity is a company limited by guarantee. The chief executive officer’s son will become an employee and will take over from his father. The charity intends to loan money to assist with housing costs

A company director takes no salary and the PAYE scheme exists only for the reporting of benefits in kind and expenses. Advice is required on the most administratively easy way of dealing with the requirements of the real time information system. Should a nil in-year submission be made for the whole year and, if so, when?

Mrs E Amri (TC3451)

A client is the director and shareholder of his own limited company for which he works as a diving supervisor on vessels that repair oil rigs. Can seafarers’ exemption be claimed?

What transpired in the third and fourth Finance Bill sittings

Reed Employment plc and 11 others v CRC, Upper Tribunal (Tax and Chancery Division)

HMRC anticipates in-year fines for late-filed returns

Director A owns 16% of the shares of a trading company. The fortunes of the company have declined and she intends to resign and to gift shares to the other shareholders and directors. Director A would like to hold over any chargeable gain

WKF McPherson (TC3456)

HMRC have improved the information and supporting guidance on the business tax dashboard PAYE screens in light of taxpayer feedback.

The main changes can be seen on both the service’s “current position” screens and in the details employers can find using the question mark icons.

Screen changes and revised assistance for “amount paid in period” and “amount due in period” now provide extra detail on: