ZXVC Ltd, NHKLLtd & 498 ors v HMRC - incentive payment for on-line submission of PAYE returns not payable in artificial circumstances - [2008] UKSPC SPC00706 on 20.8.08.

A cunning wheeze to claim some £350,000 from HMRC has failed. Christopher Ranson, an accountant, set up a scheme to try to take advantage of incentive payments recently offered by HMRC to persuade small employers to file PAYE returns on line.

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