The First-tier Tribunal (Tax Chamber) has held that two directors were not directly liable for income tax and national insurance contributions (NICs) that their insolvent employer failed to pay to HMRC because the tax and NICs had been “deducted” for PAYE purposes.<\/p>\n
The decision underlines an important distinction between a failure to deduct and a failure to pay. It also highlights the key differences between being paid on a gross basis (with the possibility of HMRC making direct recovery) and on a net basis, where there has been no actual payment of tax and NICs to HMRC.<\/p>\n","protected":false},"excerpt":{"rendered":"
The First-tier Tribunal (Tax Chamber) has held that two directors were not directly liable for income tax and national insurance contributions (NICs) that their insolvent employer failed to pay to HMRC because the tax and NICs had been “deducted” for PAYE purposes. The decision underlines an important distinction between a […]<\/p>\n","protected":false},"author":36,"featured_media":3803,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1487,1490],"tags":[265,1705,1787,1855,2036],"class_list":["post-583","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-all-business","category-commercial-litigation","tag-case-studies","tag-first-tier-tribunal","tag-legal-updates","tag-paye","tag-the-tribunal-procedure-first-tier-tribunal-property-chamber-rules-2013"],"yoast_head":"\n