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Tower Radio: PAYE and NIC mitigation schemes

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1 August 2013
Card image Philip Fisher

Following the First-tier Tribunal decision in HMRC’s favour in the double case of Tower Radio Ltd and Total Property Support Services Ltd, Philip Fisher explains why PAYE and NIC avoidance schemes have taken a further hit

PAYE and NIC avoidance schemes have taken a further hit following the First-tier Tribunal decision in the double case of Tower Radio Ltd and Total Property Support Services Ltd [2013] UKFTT 387 (TC).

This is the latest in a series of appeal victories for HMRC of which the most significant decision to date has been that in PA Holdings Ltd v HMRC [2012] STC 582. In retrospect if this latest decision is not appealed against commentators might conclude that these cases will have an even larger impact. They will also cause...

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