3 decisions turning on paye.
Tax LawUpper Tribunal (Tax and Chancery Chamber)5 Aug 2026[2026] UKUT 297 (TCC)
HMRC issued Notices of Requirement ("NORs") to Intech Ventures Limited and to Mr Michael Stefan Duma, requiring security for PAYE and NICs. Both appealed to the First-tier Tribunal (Tax Chamber) against the notices. The FTT…
Tax LawFirst-tier Tribunal (Tax)14 Mar 2011[2011] UKFTT 174 (TC)Added 6 Aug 2026
The appellant, Serpol Limited, was set up by David Tomlinson, a Detective Chief Superintendent who retired from the Bedfordshire Police in May 2002, together with his friend Peter Platt, after Mr Tomlinson was asked to continue…
Tax LawSpecial Commissioners of Income Tax23 May 2006Added 6 Aug 2026
SCA Packaging Limited, an international paper company with manufacturing plants across Great Britain, made a number of employees redundant at its Histon, Lydbrook and Edinburgh branches between 1996 and 2001. The severance…