Old Square Tax Chambers

Hoey v Revenue and Customs Commissioners – (Upper Tribunal)

Citation:

[2021] STC 792

Judgment Date:

12 April 2021

View Judgment

Barrister:

Date posted:

12 April 2021

Taxation of contractor loan arrangements

Jurisdiction of tribunal to address PAYE credits – discretion of HMRC to remove PAYE credits – payments wholly and exclusively for the purposes of a trade – transfer of assets abroad – application of EU law

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