Spectrum Computer Supplies Ltd and Another v Revenue and Customs: SCIT 22 Aug 2006

SCIT NATIONAL INSURANCE CONTRIBUTIONS – transfer of book debts to directors – whether payment in kind – no
PAYE – whether transfer of book debts is a payment – yes – appeals dismissed

Citations:

[2006] UKSPC SPC00559

Links:

Bailii

Income Tax, Taxes – Other

Updated: 10 July 2022; Ref: scu.249654