Two former directors of a building subcontracting company had a win at the Tax Appeals Commission last week. Their business failed in 2011 because of the recession and the demise of the wider building trade. In 2018, Revenue assessed the directors to personal income tax related to unpaid company PAYE deductions. The appeal centred around section 997A of the taxes acts. From the point of view of otherwise compliant company directors, that section is arguably one of the most discriminatory parts of the tax code. It’s one of the few ways where legislation can make a director personally liable for…

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