M Macklin v CRC, Upper Tribunal
Employers will not incur penalties for delays of up to three days in filing PAYE information, HMRC have confirmed.
There will be no changes to the submission deadlines, and employers with fewer than 50 employees will still be subject to late-filing fines from 6 March. But late-payment sanctions will be reviewed on a risk-assessed basis, rather than issued automatically.
The Revenue intends to next month close about 15,000 PAYE schemes that have not made a report since April 2013 and appear to have ceased, in an effort yo prevent unnecessary penalties being issued.
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M Allan v CRC, Upper Tribunal (Tax and Chancery Chamber)
D White (TC4234)
The First-tier Tribunal’s view of eligibility of relief on trading losses
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Inheritance of a Manx company
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