United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Stephen West (INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs)) [2018] UKUT 100 (TCC) (29 March 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/100.html
Cite as: [2018] STC 1004, [2018] STI 1078, [2018] UKUT 100 (TCC), [2018] BTC 509

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Revenue and Customs v Stephen West (INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs)) [2018] UKUT 100 (TCC) (29 March 2018)

calculation of gross remuneration in an amount which, after deduction of PAYE and NICs, would equal and extinguish liability of director to company on director's loan account - company insolvent and unable to pay tax and NICs - whether tax deducted by company - whether director received relevant payments knowing that the company had wilfully failed to deduct PAYE - regulation 72, Income Tax (Pay As You Earn) Regulations 2003 - whether company failed to deduct and pay primary NICs and the director knew that the company had wilfully failed to pay - regulation 86, Social Security (Contributions) Regulations 2001.

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