|
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:
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21/05/2014 |
|
Main Category:
|
INCOME TAX/CORPORATION TAX |
|
Main Subcategory:
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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 |
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Decision(s) to Download:
|
TC03617.pdf 
|
