FTTTx Income tax – Appellant claimed that payments made to directors were dividends but had been erroneously paid as remuneration – amended forms P35 which created PAYE and NIC ‘overpayment’ – amendments not accepted by HMRC – Regulation 80 Determinations – whether Appellant had provided sufficient evidence to show payments were dividends – no – Appeal dismissed
[2014] UKFTT 755 (TC)
Bailii
Income Tax
Updated: 20 December 2021; Ref: scu.535809