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DEAN WOOTTEN examines recent tribunal decisions concerning in-year PAYE penalties
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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
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