Income Tax -PAYE – National Insurance – best judgment – hotel space occupied by seven different companies- employees working for different companies – which entities are ’employer’ for PAYE and NI purposes – careless behaviour – penalties – held – HMRC’s allocation reasonable other than for 2005 -7 tax years- lack of trade does not prevent Appellant from being treated as an employer – carelessness accepted – penalties increased.
Citations:
[2016] UKFTT 138 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 07 July 2022; Ref: scu.561850