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Credit where credit’s due – HMRC v Annabel’s

jon June 12, 2009 Annabel, catering, court of appeal, employment tribunal, HM Revenue, HMRC, income, lower paid, National Minimum Wage, NMW, restaurant, self assessment, tax, wages No Comments

HM Revenue & Customs has claimed that it has struck a blow for lower-paid workers in the form of restaurant and nightclub staff. As many of you will know, there is a common system in restaurants where tips are collected whether through cash or as additions to credit card billing and allocated to a member of staff, the troncmaster, who is responsible for delivering shares of these gratuities to his or her colleagues. Normally the person who has the distribution responsibility deducts PAYE as appropriate which is dealt with separately from the normal wages. Yes, some cash tips go straight … Continue Reading

New tax amnesty and old habits

jon June 09, 2009 amnesty, Chancellor, Customs, evasion, fiscal, HM Revenue, HMRC, NDO, New Disclosure Opportunity, offshore, overseas, tax, tax returns, UK No Comments

We are starting to hear a little more about the new tax amnesty in the UK, called by HM Revenue & Customs the “New Disclosure Opportunity (NDO),” which follows on from the 2007 amnesty. Now we know that since the original amnesty, which followed on from HMRC’s victory in the Courts over the UK banks defending unsuccessfully their Channel Island branch customers, HMRC has come by a lot more information. Indeed I can infer from what I have heard on the grapevine that the acquisition of information concerning the Lichtenstein accounts has borne fruit, and will continue to … Continue Reading