Grand UK Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 25 Feb 2016

Income Tax -PAYE – National Insurance – best judgment – hotel space occupied by seven different companies- employees working for different companies – which entities are ’employer’ for PAYE and NI purposes – careless behaviour – penalties – held – HMRC’s allocation reasonable other than for 2005 -7 tax years- lack of trade does not prevent Appellant from being treated as an employer – carelessness accepted – penalties increased.


[2016] UKFTT 138 (TC)




England and Wales

Income Tax

Updated: 07 July 2022; Ref: scu.561850