Moran v Revenue and Customs: FTTTx 30 Aug 2011

INCOME TAX – Appeal against Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 determinations and Section 8 Social Contributions (Transfer of Functions) Act 1999 decisions and penalties – employer not accounting under PAYE for income tax and national insurance in respect of employees – had appellant failed to pay tax and national insurance due in respect of employees – yes – appeal dismissed


[2011] UKFTT 577 (TC)




England and Wales

Income Tax

Updated: 19 May 2022; Ref: scu.449508