D-Media Communications Ltd v Revenue and Customs (Income Tax/Corporation Tax : Employment Income): FTTTx 17 Jun 2016

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS (NICs) – security for payment of PAYE and NICs – Income Tax (Pay As You Earn) Regulations 2003, Part 4A – Social Security (Contributions) Regulations 2001, Sch 4, Part 3B – criminal sanction – ITEPA, s 684(4A) – whether supervisory or appellate jurisdiction – reasonableness of decision that requirement of security is necessary for the protection of the revenue/Class 1 contributions – relevance of hardship on giving notice – variation of notice

[2016] UKFTT 430 (TC)
England and Wales

Taxes – Other, Income Tax

Updated: 19 January 2022; Ref: scu.566688