Revenue and Customs Commissioners v West

Income tax – National insurance contributions. The taxpayer company had deliberately failed to deduct PAYE tax in relation to the respondent sole director's remuneration and had failed to pay the required primary Class 1 national insurance contributions (NICs). Accordingly, the Revenue and Customs Commissioners (HMRC) had correctly held that the respondent was liable to pay the outstanding PAYE and NICs amounts under reg 72 of the Income Tax (PAYE) Regulations 2003, SI 2003/2682 and reg 86 of the Social Security Regulations (Contributions) Regulations 2001, SI 2001/1004, respectively. Consequently, the Upper Tribunal (Tax and Chancery Chamber) upheld HMRC's appeal against the decision of the First-tier Tribunal (Tax Chamber) that the director could not be held liable for those payments.

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