England and Wales High Court (Queen's Bench Division) Decisions

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URL: http://www.bailii.org/ew/cases/EWHC/QB/1995/TC_68_121.html
Cite as: [1996] STC 91, [1995] EWHC TC_68_121 (QB), 68 TC 121

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McVeigh, R (On the Application Of) v Commissioners of Inland Revenue [1995] EWHC TC_68_121 (QB) (6 December 1995)

Income tax - Schedule E - Emoluments - Directors - remuneration - Pay As You Earn - Direction to recover tax from employee - Whether entries in employer's accounts and ledger established that tax had been deducted - Whether employer had wilfully failed to deduct tax and employee so knew - Income and Corporation Taxes Act 1988, s 203A( 1) - Income Tax (Employments) Regulations 1993 SI No. 744, Regs 6, 14, 38, 39, 40, 42, 43 and 49.

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