Mike Kerridge AWOL

[Concernedlc]

https://financeandtax.decisions.trib....aspx?id=11996

https://financeandtax.decisions.trib....aspx?id=11267

looks like HMRC are 2-0.

[NotAmused]

https://financeandtax.decisions.trib....aspx?id=11996

https://financeandtax.decisions.trib....aspx?id=11267

looks like HMRC are 2-0.

Well spotted! Thanks. Looks like they are in a world of pain

[Concernedlc]

I'm just going to leave this here

https://www.accountingweb.co.uk/tax/...oes-down-badly

for those interested in the text of the case ukftt_tc_2023_659.pdf (nationalarchives.gov.uk)

[cojak]

Oh Dear....

Kerridge was asked whether he agreed that McDonald’s income had been correctly reported on the employment pages as employment income, to which he replied it “had to be returned somewhere”.

An even bigger Oh Dear...

HMRC appears to have submitted a thorough and comprehensive case to the FTT, while Kerridge seemingly relied on a single argument based on an incorrect reading of the legislation. All in all, an easy win for HMRC.

(No penalties for MK, one notices, just a spanking and a telling off for the client.)

[northernladuk]

Jesus, what a cluster f**k that was. They had some arrogance going to FTT with that argument. I'm as dumb as they come and I can't see for one minute how that was going to wash. Surely that argument has been tested multiple times in the past. If he was right then every PSC will have been doing it wrong.

Interesting point though. If a director is considered an employee for RTI and how can we be exempt from NMW etc? Sounds like they aren't applying the same decision to all aspects of a director.

A good resource to point newbies to when they don't want to learn how to run their companies though.

[Concernedlc]

Jesus, what a cluster f**k that was. They had some arrogance going to FTT with that argument. I'm as dumb as they come and I can't see for one minute how that was going to wash. Surely that argument has been tested multiple times in the past. If he was right then every PSC will have been doing it wrong.

Interesting point though. If a director is considered an employee for RTI and how can we be exempt from NMW etc? Sounds like they aren't applying the same decision to all aspects of a director.

A good resource to point newbies to when they don't want to learn how to run their companies though.

It just goes to show the arrogance of some advisors, this is an "expert" who has countless people signed up to his arrangements to protect them from HMRC and he cannot even deal with simple RTI.

Also, are you telling me that this happened for years and at no point did he inform his client that he needed to set up payroll - as a minimum.