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HMRC

HMRCs s.684 Campaign Continues

An Update on HMRCs s.684 Campaign Last year I wrote an article concerning HMRC’s…

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Icebreaker Tax Arrangement to Receive Consequential Amendments

To set our bearings, let’s first revisit what the Icebreaker scheme was. Designed as…

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APN – interrupted

An APN is an Accelerated Payment Notice. It is a device by which HMRC…

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Sins of the father

Graham Webber provides an update on disguised remuneration schemes and the tax authority’s attitude…

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Umbrellas – ‘a little light and shade’

Umbrella is a word with an uncertain origin but perhaps comes from “umbra” meaning…

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HMRC ups the ante

Targeting tax evasion across the labour supply chain Rhys Thomas, Managing Director of WTT…

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Intermediaries Reporting Requirements

An overview for contractors WTT’s Chris Mattingly offers a detailed overview in his most recent article…

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HMRC disregard the PAYE system and issue s.684 notices to users of Edge and AML

Following the introduction of off-payroll legislation, now more than ever, contractors will be familiar…

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Hoey Court of Appeal Judgement

WTT yesterday held a webinar for clients on the outcome of the above case…

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Not so Smart(pay)?

There are (at least) two companies called Smartpay. One in the UK and the…

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