Pavandip Singh Dhillon
Muller and the notional company: the limits of tax fiction
The Court of Appeal has confirmed that, when computing the profits of a corporate member of a limited liability partners...
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...
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HMRC Spotlight 69: property business incorporations
On 28 April 2025, HMRC published Spotlight 69 ‘Liquidation of a limited liability partnership used to avoid capi...