FTTTx PAYE and NICs – PAYE Regulation 80 determination and NIC decision – whether amounts paid to one individual were earnings from employment or self-employed income – no PAYE or NIC accounted for in respect of another individual, admitted to be an employee – whether credit should be given for individual’s personal allowance in assessing amount of PAYE recoverable from the Appellant – appeal allowed in part
[2014] UKFTT 1022 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539019