The Resource Stephen Hoey v HMRC and Philip Higgs and others v HMRC: section 684(7A) ITEPA - a load of Hoey?

Stephen Hoey v HMRC and Philip Higgs and others v HMRC: section 684(7A) ITEPA - a load of Hoey?

Label
Stephen Hoey v HMRC and Philip Higgs and others v HMRC: section 684(7A) ITEPA - a load of Hoey?
Title
Stephen Hoey v HMRC and Philip Higgs and others v HMRC: section 684(7A) ITEPA - a load of Hoey?
Creator
Subject
Language
eng
Summary
This case note discusses the treatment in Hoey v Revenue and Customs Commissioners (FTT) and Higgs v Revenue and Customs Commissioners (FTT), in the context of tax avoidance schemes, of HMRC discretion under the Income Tax (Earnings and Pensions) Act 2003 to effectively transfer the burden of paying PAYE from the end users of an employee's services to the employee, and whether the FTT had jurisdiction to review the exercise of such discretion
Citation source
In: British tax review. - London. - (2020), no. 3 ; p. 283-295
http://library.link/vocab/creatorName
Thomas, R. (Richard)
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • procedural tax law
  • income tax
  • tax avoidance
  • pension
  • employer
  • PAYE
Label
Stephen Hoey v HMRC and Philip Higgs and others v HMRC: section 684(7A) ITEPA - a load of Hoey?
Instantiates
Publication
Label
Stephen Hoey v HMRC and Philip Higgs and others v HMRC: section 684(7A) ITEPA - a load of Hoey?
Publication

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