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A company fell into arrears with payment of its monthly PAYE liabilities. However, as payments were made they were allocated to the oldest outstanding liability first rather than the current liabilities
PHILIP SELIGMAN succeeds in having a PAYE late-payment fine overturned in the First-tier Tribunal
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NICOLA MANCLARK continues our series on old cases by asking if Tennant v Smith is still a valuable precedent
ANDREW HUBBARD, aficionado of conundrums, casts a wry eye over the Court of Appeal’s decision in the PA Holdings case
Weight Watchers (UK) Ltd and others v CRC, Upper Tribunal (Tax and Chancery Chamber)
By Aidan Langley; £110
IT and NIC figures to download as PDFs
Amounts can be used for VAT
New duties for employers rolling out over four years
Taxman aims for faster response to applications
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