FTTTx Income Tax/Corporation Tax : Employment Income – PAYE – direction under reg 72(5) that liability to be transferred to employee – whether tax deducted – meaning of ‘deducted’ – tax remaining unpaid by employer – allocation of remuneration to discharge loan account – held on facts that this constituted payment of remuneration and that tax was deducted – National Insurance Contributions – primary contributions remaining unpaid by employer – decision by HMRC that employee liable to pay these contributions – whether employer wilfully failed to pay – held on facts that failure not wilful – no basis for transfer to employee of liabilities either for income tax or primary NICs – appeal allowed
[2016] UKFTT 536 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 January 2022; Ref: scu.569005