HMRC fails at FTT to transfer tax liability from employer to employee

[ASB]

I am surprised hmrc lost and would think an appeal likely.

However it shows how high the bar was placed in this instance.

I would have thought it might give some limited comfort to some scheme users.

[fullyautomatix]

Reading through the article, it was fair that HMRC lost here. The employee received remuneration after tax and so cannot be held liable.

[DotasScandal]

Makes for interesting reading. Another failure for HMRC, one that will not be published or included in their "80%" success rate.

Actually, HMRC has changed this line to "almost 90%". Check their latest press releases.
And if you wonder why that is, you can check here.

[DaveB]

Makes for interesting reading. Another failure for HMRC, one that will not be published or included in their "80%" success rate.

https://www.rpc.co.uk/perspectives/t...d=1062735&jb=0

In fairness to HMRC, reading that it seems to me that it was a deliberate move to avoid paying the PAYE deductions that were due. Cute application of the tax law but not one I would regard as being something that would stand up to widespread (ab)use.

I'd certainly expect HMRC to appeal it.

[Whysoserious]

Makes for interesting reading. Another failure for HMRC, one that will not be published or included in their "80%" success rate.

https://www.rpc.co.uk/perspectives/t...d=1062735&jb=0