Prince and Others v Revenue and Customs: FTTTx 23 Feb 2012

FTTTX INCOME TAX – PAYE – taxpayers with too little tax deducted at source – HMRC seeking underpaid tax by means of Form P800 – ESC A19 – whether First-tier Tribunal has jurisdiction to consider discretionary concession – no – whether P800 an assessment susceptible of appeal – no – appeals struck out.

Citations:

[2012] UKFTT 157 (TC)

Links:

Bailii

Income Tax

Updated: 05 October 2022; Ref: scu.451984