The company used an outsourcing service, which provided its own employees to the clients, and paid them directly and then recovered the wages paid from the claimant.
Held: The company could not deduct PAYE from the workers under its own PAYE reference as ‘another payer’ within the regulations, but had to use that of the outsourcing company. The terms ‘another payer’ and ‘another payee’ were mutual.
Sir Anthony Clarke, Master of the Rolls, Lord Justice Keene and Lord Justice Moses
Times
Income Tax (Pay As You Earn) Regulations 2003 (SI 2003 No 2682) 2
England and Wales
Citing:
See Also – Oriel Support Ltd v Revenue and Customs SCIT 16-May-2007
SCIT COSTS – whether the Revenue acted wholly unreasonably in not particularising its submissions on the Appellant’s failure to comply with compliance testing relation to a sub-contractors’ certificate – yes. . .
See Also – Oriel Support Ltd v Revenue and Customs SCIT 11-Oct-2007
SCIT JURISDICTION – disputed decision concerns the use of employers’ PAYE references – whether an appeal lies to the Special Commissioners – no – appeal dismissed – TMA 1970 ss 1(1) and 31(1)(d); ITEPA 2003 s . .
At SCIT – Oriel Support Ltd v Revenue and Customs VDT 20-Jan-2009
VDT VAT – supplies of services – whether services of workers supplied by trader providing outsourcing service or by employment agencies using that service – the latter – appeal dismissed. . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 09 November 2021; Ref: scu.326974