Decision Number: |
TC 03617 |
Appellant:
|
Mr Jan Prowse
Mrs Louise Anne Prowse |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Peter KEMPSTER
|
Date Of Decision:
|
21/05/2014 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Employment income |
Notes:
|
INCOME TAX & NIC – liability of directors for unpaid PAYE liabilities of liquidated company - reg 72 Income Tax (PAYE) Regs 2003 – Reg 86 Social Security (Contributions) Regs 2001 – whether conditions met – appeals allowed |
Decision(s) to Download:
|
TC03617.pdf
|