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Revenue and Customs v West: UTTC 29 Mar 2018

Income Tax and National Insurance Contributions (NICS) calculation of gross remuneration in an amount which, after deduction of PAYE and NICs, would equal and extinguish liability of director to company on director’s loan account – company insolvent and unable to pay tax and NICs – whether tax deducted by company – whether director received relevant payments knowing that the company had wilfully failed to deduct PAYE – regulation 72, Income Tax (Pay As You Earn) Regulations 2003 – whether company failed to deduct and pay primary NICs and the director knew that the company had wilfully failed to pay – regulation 86, Social Security (Contributions) Regulations 2001.

Citations:

[2018] UKUT 100 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes – Other, Income Tax

Updated: 07 April 2022; Ref: scu.608588

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