Moran v Revenue and Customs: SCIT 16 Apr 2008

SCIT INCOME TAX – ASSESSMENTS – Appellant asserted that tax had been deducted under PAYE from his earnings – No record of his employers returning the tax to the Commissioners – Appellant directed to pay the tax – assessments issued to recover the unpaid – Appellant adduced no evidence that the tax had been deducted – Assessments upheld – Appeal dismissed.

Citations:

[2008] UKSPC SPC00681

Links:

Bailii

Income Tax

Updated: 14 July 2022; Ref: scu.267764