FTTTx INCOME TAX and NIC – PAYE- whether appellant’s salary for 2007/08 paid by company of which he was sole director under deduction of PAYE and NIC as included in self-assessment return – no – whether appellant personally liable for PAYE and NIC unpaid on basis that he received relevant payments knowing that employer wilfully failed to deduct tax and NIC – yes – whether sums allocated to director’s loan account as consultancy fees and dividends impliedly for others for 2005/06 and 2006/07 in fact such fees and dividends – no – sums held to be income of appellant – whether appellant personally liable for tax and NIC on such sums again on basis that he received them knowing that employer wilfully failed to deduct tax and NIC – yes – appeal dismissed
Demack TJ
[2014] UKFTT 401 (TC)
Bailii
England and Wales
Income Tax
Updated: 03 December 2021; Ref: scu.525399
