The Commissioners for HM Revenue and Customs v Stephen West: [2018] UKUT 0100 (TCC)
Upper Tribunal Tax and Chancery decision of Sir Geoffrey Vos, Chancellor of the High Court and Judge Berner on 29 March 2018.
Read the full decision in .
INCOME TAX and NATIONAL INSURANCE CONTRIBUTIONS (NICs) – 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.