SHARON SUTTLE v Revenue & Customs (PERSONAL LIABILITY NOTICES - Appellants were directors of employment intermediary company) [2023] UKFTT 873 (TC) (26 September 2023)

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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: https://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
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
PDF Copy:                                 [2023] UKFTT 873 (TC)


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URL: https://www.bailii.org/uk/cases/UKFTT/TC/2023/TC08950.html