FTTTx National Insurance Contributions : Liability – what payments had been made to earner and when – liability to NICs of payments on account of earnings – effect of failure by employer to deduct employee’s NICs – earner treated as if employee’s NICs had been paid on due date – regulations 6 and 39 Social Security (Contributions) Regulations 1979 (SI 1979/591)
[2015] UKFTT 396 (TC)
Bailii
Social Security (Contributions) 6 39Regulations 1979
England and Wales
Taxes – Other
Updated: 03 January 2022; Ref: scu.551544