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Decision Number: |
TC 04171 |
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Appellant:
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Richard Jones
Julie Jones |
|
Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Jonathan CANNAN
|
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Date Of Decision:
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05/12/2014 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Employment income |
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Notes:
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INCOME TAX – PAYE and national insurance contributions – payments of
interim dividends – effect of reclassification prior to liquidation of company
– whether wilful failure to operate PAYE and pay national insurance –
whether directors liable for tax and national insurance because they knew of
wilful failure – appeal allowed |
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Decision(s) to Download:
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TC04171.pdf 
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