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)
Bailii
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.652731
