Queen’s Bench Division (Crown Office List).

May J.

Judgment delivered 6 December 1995.

Income tax – PAYE – Loans to director of company – Loans stated to have been grossed-up bonuses paid under deduction of tax – PAYE not paid by company – Whether director liable to pay the tax – Income Tax (Employments) Regulations 1993 (SI 1993/744), reg. 49(5).

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