[2014] UKFTT 1022 (TC)

Judge Kevin Poole, Mr Roger Freeston FRICS

Decision released 10 November 2014

PAYE and NICs – Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg. 80 determination and NIC decision – Whether amounts paid to one individual were earnings from employment or self-employed income – PAYE or NIC accounted for in respect of another individual, admitted to be an employee – Whether credit should be given for individualʼs personal allowance in assessing amount of PAYE recoverable from the appellant – Appeal allowed in part.

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