First Tier Tribunal in Symes [2018]....
"No one has a statutory obligation to do anything in relation to income tax simply because they are a director of a company which is not a not for profit company. The statutory obligation on every person is to notify liability is they are chargeable to tax and their income and gains do not fall within at least one of the exceptions in [TMA 1970, s. 7(4)-(7)]
