Tag: PAYE

income_tax
Can a Tax Authority Distrain a Company for PAYE Non-Remittance? Revisiting Independent Television v. E.S.B.I.R
Introduction: The 2015 seminal piece, ‘Distrain under PITA: An analysis and evaluation of Principles and Practice’ may be apt in responding to the question. Please see paper here.  This piece hopes to re-engage the relevant principles within the context...