Pendergate Ltd (T/A Ridgecrest Cleaning Services) v Revenue and Customs: FTTTx 23 Nov 2016

FTTTx (Income Tax – Paye Regulations) INCOME TAX – PAYE Regulations – interaction between Regulation 72(5) direction relieving liability on employer for under-deduction of PAYE and Regulation 80 determination for unpaid tax considered
Appeal against Regulation 80 determinations – whether employee PAYE code sent to employer – no – absence of consent to use electronic communications in accordance with Regulation 213(4) – basis of obligation to deduct undermined – appeal allowed

Citations:

[2016] UKFTT 778 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573956