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Valid notice

28 November 2007
Categories: Tax cases
Westek Ltd (SpC 629)

A company made payments which it called management charges to companies controlled by three of its directors. It did not deduct tax or National Insurance from these payments. HMRC's Special Civil Investigations Section said that the payments were taxable and said that determinations under the Income Tax (PAYE) Regulations 2003 SI 2003/2686 reg 80(4)(b)(i) would be issued. Notices of decision under the Social Security Contribution (Transfer of Functions etc) Act 1999 s 8 would also be issued.

The company appealed and argued on a preliminary point that the notices were invalid. It said that the decisions and notices were void because they did not clarify which employees were involved and did not name every person in respect of whom the decision was made. It said that the decision was made implicitly under s 8(1)(a) as well as s 8(1)(c) thus the individual...

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