Gayen v Revenue and Customs: FTTTx 18 Feb 2013

FTTTx Income Tax – PAYE not deducted by employer – treated as deducted by reg 185 PAYE Regs – appeal against HMRC’s tax calculation in self assessment – whether appeal should be taken as amendment to self assessment – appeal against closure notice
Income Tax – penalty for late payment of tax – reasonable excuse – appeal allowed.

Citations:

[2013] UKFTT 127 (TC)

Links:

Bailii

Income Tax

Updated: 14 November 2022; Ref: scu.472348