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Budhdeo and others v HMRC

In Budhdeo and others v HMRC [2020] UKFTT 193 (TC) (17 April 2020) the FTT dismissed appeals by three company directors against assessments charging them to tax in respect of PAYE which the company had failed to deduct and pay over to HMRC.

B H and M were directors and shareholders of IHL. In 2008 the company entered administration and its business was subsequently sold to BVL a company of which B’s brother was then the sole director. The three appellants became employees of BVL. At the time IHL entered administration at least six cheques in respect of PAYE and NICs had been dishonoured. The administrators submitted a P35 PAYE return for IHL for 2008/09 in 2009 but a second P35 for the year was filed online in 2010 together with supporting P14s showing substantial additional earnings for each of the appellants. The PAYE and NICs...

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