FTTTx INCOME TAX – PAYE and national insurance contributions – payments of interim dividends – effect of reclassification prior to liquidation of company – whether wilful failure to operate PAYE and pay national insurance – whether directors liable for tax and national insurance because they knew of wilful failure – appeal allowed
[2014] UKFTT 1082 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.540302