Pavandip Singh Dhillon
Unpaid corporation tax: third-party collection
My article ‘Unpaid employment taxes: shifting liability’ in the September issue of Tax Adviser outlined HMRC’s powers to...
Unpaid employment taxes: shifting liability
Employers are legally responsible for deducting, accounting for and paying income tax and Class 1 primary NIC to HMRC un...
HMRC Spotlight 69: property business incorporations
On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capi...
