INCOME TAX and NIC – liability of directors for unpaid PAYE liabilities of liquidated company – reg 72 Income Tax (PAYE) Regs 2003 – Reg 86 Social Security (Contributions) Regs 2001 – whether conditions met – appeals allowed
[2014] UKFTT 491 (TC)
Bailii
England and Wales
Income Tax
Updated: 05 December 2021; Ref: scu.526867
