FTTTx Appeal against Personal Liability Notice issued against the Appellant as a director of a company which made no payments of PAYE or NIC to HMRC during period of trading – apportionment by HMRC between directors fair and equitable – statutory obligation of directors not delegable – appeal dismissed
Citations:
[2012] UKFTT 308 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 May 2022; Ref: scu.462711
