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Payroll tax de-grouping paper

Published on 28 Jul 11 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the reason for grouping provisions
  • legislative provisions
  • common employees
  • practical operation of old and new de-grouping provisions
  • recovery issues when part of the group fails – Post harmonisation.

Author profile

David Marks CTA
David is a commercial Silk practising principally in tax. He has a broader practice in commercial litigation, trusts and estates, and administrative law. He contributes to the life of the profession through his committee work for The Tax Institute and other professional bodies. He is a Chartered Tax Adviser and a registered Trust and Estates Practitioner. He received The Tax Institute’s Meritorious Service Award in 2013. - Current at 29 November 2017
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This was presented at 11th Annual States’ Taxation Conference .

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