Commentary

(c) More than one relevant intermediary

Division BII Taxation of Employment Income
| Commentary

(c) More than one relevant intermediary

| Commentary

(c)     More than one relevant intermediary

There may be more than one relevant intermediary. In such a case, all relevant intermediaries are jointly and severally liable for PAYE in respect of any deemed employment payment treated as made by any of them regarding engagements for which they received payments (ITEPA 2003 s 59).

To continue reading
Analyse the law and clarify obscure passages all within a practical context.