Sheiling Properties Ltd v HMRC: APNs and PAYE Determinations

Aparna Nathan QC, representing HMRC in Sheiling Properties Ltd v HMRC [2021] EWCA Civ 1425, successfully argued that PAYE is a collection mechanism for income tax on employment income and that, since income tax is a relevant for the purposes of the APN regime, APNs can be issued in respect of PAYE determinations.

To read the full judgment, please click here.

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