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DS & Mrs CA Pinion v HMRC

In DS & Mrs CA Pinion v HMRC (TC01372 – 22 August) HMRC discovered that a company (E) had not accounted for PAYE or NIC on amounts which it paid to its directors.

They issued directions under the Income Tax (PAYE) Regulations 2003 SI 2003/2682 reg 72 and assessments under TMA 1970 s 29.

The directors appealed contending that they had relied on their accountants and had not known that the amounts due had not been paid.

The First-tier Tribunal reviewed the evidence in detail and dismissed the appeals.

Judge Porter found that the principal director had ‘acted negligently and that he knew that the company had wilfully failed to deduct the appropriate PAYE and NIC’.

Why it matters: SI 2003/2682 reg 72 provides that ...

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