Income tax and NIC – whether appellant as a shareholder but not a director of company knew that it wilfully failed to deduct sufficient tax from monies paid to him and also knew that company had failed to pay sufficient NIC in respect of his earnings – Yes – discovery assessment to income tax confirmed – appeal dismissed.
Citations:
[2012] UKFTT 302 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other, Income Tax
Updated: 13 November 2022; Ref: scu.462770
