Brown and Another (T/A Gamekeeper Inn) v Revenue and Customs: FTTTx 9 Apr 2013

FTTTx Income Tax – Claimed under-payment of Income Tax under the PAYE Regulations – payments to part-time bar workers (generally students) – Penalties under section 98A(2)(a) Taxes Management Act 1970 for failing to deliver returns for PAYE purposes – whether there was neglect, enabling HMRC to make assessments for earlier years – Appeal allowed in part
[2013] UKFTT 222 (TC)

Updated: 02 May 2021; Ref: scu.472797