Howard M Nowlan

Decision released 16 August 2007

PAYE and National Insurance contributions – Payments made as management charges – Preliminary hearing on whether Notices issued by HMRC were valid notices – Appeal dismissed


A special commissioner decided as a preliminary issue that notices of decisions issued by the Revenue under s. 8 of the Social Security Contributions (Transfer of Functions) Act 1999 and PAYE determinations made under reg. 80(4)(b)(i) of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) (‘the PAYE Regulations’) were valid.


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