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Down

From the judgement: Huitson, R (on the application of) v Revenue and Customs [2011] EWCA Civ 893 (25 July 2011)

"Background facts

11. The claimant is an electrical engineer who is resident in the United Kingdom where he works as a self-employed IT consultant. The end users of his services are based in the UK. The claimant would ordinarily pay UK income tax on the taxable profits of his trade. Following the "IR35" legislation in 2000 he could not have obtained any tax advantage by supplying his services to end users through an intermediary, such as a company. "

That alone should have been enough to hand down bill for difference between normal UK income tax and whatever was paid (3.5% based on words in this judgement, that's 3 dot 5%, effectively zero).
 
Last edited: 13:42
Were they actually paying 2% tax ( As AtW cliams) ? How did they think they could win the case ? If they are able to being the CUK server down the number affected could be at least a million.
 
Were they actually paying 2% tax ( As AtW cliams) ?

3.5% mentioned in new judgement with link above, 2% figure I believe was mentioned by judge in original high court judgement - cba to find link, but you can verify 3.5% figure here: Huitson, R (on the application of) v Revenue and Customs [2011] EWCA Civ 893 (25 July 2011) (see paragraph 16).

IANAL but this is a very well written judgement - as I said above it effectively says that if it is ok to pay so little income tax then everybody won't pay it and no sane country can allow that.

It's crazy really - the income wasn't even derived from services provided to company in foreign country - complete UK tax residency with work done in UK and services provided to UK based entity, ffs - how can even be questions as to what rate of income tax should be paid on such earnings?
 
3.5% mentioned in new judgement with link above, 2% figure I believe was mentioned by judge in original high court judgement - cba to find link, but you can verify 3.5% figure here: Huitson, R (on the application of) v Revenue and Customs [2011] EWCA Civ 893 (25 July 2011) (see paragraph 16).

IANAL but this is a very well written judgement - as I said above it effectively says that if it is ok to pay so little income tax then everybody won't pay it and no sane country can allow that.

It's crazy really - the income wasn't even derived from services provided to company in foreign country - complete UK tax residency with work done in UK and services provided to UK based entity, ffs - how can even be questions as to what rate of income tax should be paid on such earnings?

AtW, how long have you had a car in the UK?

Let's say for arguments sake 6 years.

Well, we (TPTB) have decided to "clarify" a clause that now means that all ex-Russians who shag squirrells in Birmingham must now pay double.

Oh and we're going to make it retrospective so that you owe us 6 years back tax.

Pay up now.
 

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