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Fountain v HMRC
When do Arrears Payments become taxable? – Fountain v HMRC
This case is concerned with a payment made in arrears and when such a payment becomes liable for tax. Whilst this tells us nothing new, it demonstrates a basic principle – most employers will pay their employees in arrears. Mr Fountain received a payment on 07 April 2007 for work carried out in March 2007. [...]
