Spring Salmon and Seafood Ltd v Revenue and Customs: FTTTx 11 Sep 2014

FTTTx Income Tax; PAYE Determinations; National Insurance Contributions Decisions; bonus; effect of reference in accounts to fish stocks; whether paper transaction; whether contingent liability or accrual; Time Bar; deliberate conduct; whether liability excluded by agreement and/or undertaking; Taxpayer struck off Register of Companies and subsequently restored to the Register; effect of restoration; Income Tax (Pay As You Earn) Regulations 2003, regulations 21, 68, 69 and 80; Social Security Contributions and Benefits Act 1992 section 8, Social Security Contributions (Transfer of Functions etc) Act 1999, s8; Taxes Management Act 1970 ss29, 34, and 36; Companies Act 1985 s 228, 245, 653 Companies Act 2006 s454 1032

[2014] UKFTT 887 (TC)
England and Wales

Income Tax

Updated: 21 December 2021; Ref: scu.536753