FTTTx Income Tax – Scheme to remunerate controlling directors so as to secure deductions for Corporation Tax purposes, whilst avoiding PAYE and National Insurance liabilities – Dividends paid from specially formed company – Hearing after the First-tier and Upper-tier Tribunal decisions in PA Holdings Ltd v. HMRC but prior to the decision of the Court of Appeal in that case – Decision delayed until after publication of Court of Appeal judgment – Appeals on both the PAYE and National Insurances issues dismissed
Nowlan TJ
[2012] UKFTT 82 (TC)
Bailii
England and Wales
Updated: 25 September 2021; Ref: scu.450814