Planet Double Glazing Ltd v Revenue and Customs (PAYE and NICS Payable By Employer): FTTTx 30 Jun 2020

PAYE and NICs payable by employer- HMRC application at the hearing for the tribunal to vary the NICs decision – refused – employer’s lack of records – HMRC best judgment assessment – presumption of continuity – burden of proof on taxpayer not discharged – careless inaccuracy penalties – appeal dismissed.

[2020] UKFTT 280 (TC)
England and Wales

Taxes Management

Updated: 22 January 2022; Ref: scu.652731