PAYE- Company failed to pay tax in circumstances where the directors and owners knew that PAYE and NIC had not been deducted- the Income Tax (Pay As You Earn) regulations 2003 Regulations 72 and 188 – Social Security (Contributions) Regulations 2001 Regulations 86 – PAYE and NIC payable by directors – appeal dismissed.
Citations:
[2011] UKFTT 525 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 June 2022; Ref: scu.449515