Giuliani v Revenue and Customs (Income Tax – Paye – Application of The Income Tax (Paye) Regulations 2003 – Delivery of P45 / P46 To New Employer): FTTTx 28 Jun 2021
Application of the Income Tax (PAYE) Regulations 2003 – delivery of P45 / P46 to new employer – basic rate tax code incorrectly applied by employer on a change of employment – whether taxpayer is entitled to credit for tax treated as deducted – PAYE . .