Mahesh Varia

MAHESH VARIA considers the decision concerning PAYE liabilities in the McCarthy v McCarthy & Stone case and its implications.

THE RECENT DECISION in McCarthy v McCarthy & Stone plc [2006] EWHC 1851 (Ch) will potentially be of interest to many tax practitioners, because it has clarified the law concerning the reimbursement of PAYE income tax and (primary) employee National Insurance contributions ('NICs') from employees.