INSOLVENCY EXPERTS AWAIT PAYMEX STANDOFF

摘要

HMRC Brief 17/13 seeks to define what may prove to be battle lines drawn between them and the insolvency profession. This arises from the interpretation of the Paymex (Paymex Ltd v HMRC decision [2011] UKFTT 350 (TC) ii) decision which still, two years later, causes problems on the inevitable borderlines.