Jones v Revenue and Customs: UTTC 21 Jul 2020

Income Tax – Employer Made Deductions From Redundancy Payment Without Providing Details of Breakdown – employee arguing deduction was for tax – whether FTT erred in law, in holding employee failed to overcome burden to displace discovery assessment given further evidence relating to deduction and in making an unsupported finding of fact – yes – appeal allowed.
[2020] UKUT 229 (TCC)
Bailii
England and Wales

Updated: 14 September 2021; Ref: scu.652822