FTTTx INCOME TAX – PAYE – appeal against a direction notice requiring the appellant to pay income tax and interest in respect of untaxed remuneration which HMRC alleged he had received as a shadow director – whether Appellant was shadow director and employee – yes – whether Appellant discharged burden of proving that he did not receive payments – no – whether companies wilfully failed to deduct tax from the payments to Appellant and did he know of that failure at the time – yes – appeal dismissed
[2015] UKFTT 262 (TC)
Bailii
England and Wales
Income Tax
Updated: 01 January 2022; Ref: scu.549549