Fraud on HMRC on employees? | AccountingWEB

Fraud on HMRC on employees?

Peter Rose chartered accountant recently convicted of defrauding employees by deducting PAYE and NIC and not paying these over to HMRC.     Is it not the case that he defrauded HMRC, not the employees since, whether or not Rose paid the deductions over to HMRC, they were validly deducted?

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Fraud Act 2006

davidwinch |
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