Regina (Oriel Support Ltd) v Commissioners for Revenue and Customs
Peter Mantle has, along with other members, been successfully expanding his practice into direct taxes, adding to his reputation as an indirect tax practioner. The case of Oriel Support Limited was recently decided by the Court of Appeal and has been reported in the Times. Peter succeeded at first instance and before the CA in this test case on when liability for PAYE could be removed from an employer to the person who in fact paid the employees’ wages.
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