PIL Ltd trades for a short time . Directors are entitled to salaries, and PIL pays PAYE and NIC on these entitlements which are not paid.
PIL ceases to trade after a short time, and gives Directors P45's. PIL files CT returns, Companies House filings showing tax and NIC payments as wage costs, but does not accrue for unpaid Directors' salaries.
What is position of PIL[now in liquidation] and former Directors?
Is PAYE recoverable