Where does the Hoey decision leave Big Group and NTRT? - Contractor UK Bulletin Board

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stonehenge replied

5 June 2022, 09:47
Is Hoey appealing to the Supreme Court?

This could be the last gasp for the PAYE angle, leaving BG and NTRT nowhere else to go.
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DealorNoDeal replied

4 June 2022, 04:48
ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals

I'm sure they can be trusted not to abuse this.
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Fred Bloggs replied

3 June 2022, 09:50
Good question.
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stonehenge started a topic Where does the Hoey decision leave Big Group and NTRT?

3 June 2022, 08:57
Where does the Hoey decision leave Big Group and NTRT?

Last I heard BG were still preparing for the FTTT, and NTRT were appealing to the UTT.

Presumably this is pretty pointless now because the Court of Appeal has ruled that tribunals don't have jurisdiction to consider the PAYE argument (ITEPA 2003 s 684(7A)(b))?
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