[2018] UKFTT 0764 (TC)

Judge Nigel Popplewell, William Haarer

Decision released 20 December 2018

Income tax and NICs – discovery assessments – directions that the appellant be made personally liable for under-deductions of PAYE and a decision that the same applies to under-payments of NICs – appeal allowed

Febrey [2019] TC 06897


This decision had been remitted to the FTT by direction of the Upper Tribunal (UT) following a previous FTT decision (Febrey [2014] TC 03530) which held that income tax and employee’s primary Class 1 NICs which should have been deducted and accounted for by the employer company could nevertheless be collected from the appellant.

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