Originally posted by Loan Ranger
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Finance Bill for Non Residents
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Originally posted by Loan Ranger View PostYes, that would apply to all UK contractors employed by IoM firms.
It's a bit remiss that Boyle's legal team didn't put forward this argument. They only made the case that the IoM employer had a UK presence, which the tribunal didn't accept. The Boyle judgment is questionable on several fronts, and it's a pity it wasn't appealed.
If I understand it correctly, in the case off an offshore employer the end client is the relevant onshore person who becomes liable in the first instance (not the contractor) and HMRC have to raise a Reg 80 against them before being able to raise a Reg 81 to transfer the liability to the contractor.
Given that they are now out of time for raising a Reg 80 for most of the years in question, they can't raise the subsequent Reg 81. HMRC would appear to be unable to transfer liability to contractors until LC19.Comment
Most contractor loan structures were like this.
Contractor -> IoM Employer -> UK Intermediary -> Employment Agency -> Client
The schemes had to insert a UK intermediary because most agencies wouldn't deal with offshore companies.
In this scenario, I think the UK intermediary would be on the hook for PAYE, for two reasons:
1) it was last in the chain before the money went offshore
2) it was probably the only UK entity in the chain that was aware that the workers, it was supplying, were employees of an IoM company (it wouldn't be fair to saddle the Employment Agency or Client when they knew nothing about this)
As you say, in most cases HMRC are out of time to raise a Reg 80, and in any event it wouldn't be that easy transferring the liability to the employees. The transfer rules are more aimed at employees who have a hand in the running of the company eg. its directors.Comment
What powers do the HMRC have to collect the EBT and LC19 obligations if I am not a UK citizen or resident and live in Ireland? I have no intentions of living and working in the UK in the future but I would still like to be able visit.Comment
Originally posted by Jim99 View PostWhat powers do the HMRC have to collect the EBT and LC19 obligations if I am not a UK citizen or resident and live in Ireland? I have no intentions of living and working in the UK in the future but I would still like to be able visit.Comment
Originally posted by woftam View Postoi oi oi
If you have not paid either of the CSLO's or the APN and if it comes to it have an appetite to fight HMRC on the LC19 on Australian turf through Australian courts can you PM me please.
Just wanting to get together possible numbers and interest at this stage.
I have no idea what the outcome of LC19 will cause us but I guess we may need to be ready in case it does come our way.
At this stage just after a name and email address so I can get a list together.
Although not sure if there is anything we can do down hereComment
Originally posted by Endofdays View PostIf you are still looking for people count me in I can pm you my detail
Although not sure if there is anything we can do down here
But in the meantime we can at least be a right pain in the posterior for them until that point.😊Comment
Originally posted by woftam View PostFirst on the agenda is what can they do, once this is established then we work on what can we do.
But in the meantime we can at least be a right pain in the posterior for them until that point.😊
I am also interested to find out more and can pm you my detailsComment
Originally posted by woftam View Postoi oi oi
If you have not paid either of the CSLO's or the APN and if it comes to it have an appetite to fight HMRC on the LC19 on Australian turf through Australian courts can you PM me please.
Just wanting to get together possible numbers and interest at this stage.
I have no idea what the outcome of LC19 will cause us but I guess we may need to be ready in case it does come our way.
At this stage just after a name and email address so I can get a list together.Comment
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