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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SHARON SUTTLE v Revenue & Customs (PERSONAL LIABILITY NOTICES - Appellants were directors of employment intermediary company) [2023] UKFTT 873 (TC) (26 September 2023) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08950.html Cite as: [2023] UKFTT 873 (TC) |
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| Decision Number: | TC 08950 |
| Appellant: | SHARON SUTTLE |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
Jeanette Zaman |
| Date Of Decision: | 26/09/2023 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | PERSONAL LIABILITY NOTICES - Appellants were directors of employment intermediary company - HMRC decided that company had underdeclared tax by understating hours worked and paying false or inflated tax-free expenses - whether there were inaccuracies in company-™s returns - whether deliberate - whether attributable to the Appellants - held - inaccuracies in returns, but not deliberate - appeal allowed |
