Income Tax – Pay as you earn (PAYE) system. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the taxpayers' appeals against the decision of the First-tier Tribunal (Tax Chamber) which had dismissed appeals by the taxpayers against determinations and notices of decisions assessing the taxpayer as liable for a substantial sum in respect of unpaid income tax and national insurance contributions. The tribunal further refused the taxpayers permission for judicial review of those determinations and notices of decisions.