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Tax

HMRC has successfully defended a challenge against the validity of Accelerated Payment Notices in the High Court. 1
Judging from recent comments coming out of HMRC, it appears that there are three parties involved in the accountant-client relationship, writes Rebecca Cave. 2
Employment intermediaries now have to make send quarterly reports to HMRC giving details of all workers they supply to clients where they don’t operate PAYE on the workers’ payments.
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