The court was asked as to the operation of the Pay As You Earn income tax system in circumstances where an employer has provided in its payroll records for rebates of income tax payable to employees, has deducted those rebates from the PAYE payments made to HM Revenue and Customs (HMCR) but has not paid them to the employees.
Judges:
David Richards J
Citations:
[2010] EWHC 938 (Ch), [2010] STI 1516, [2010] STC 1779, [2010] BTC 619
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 27 September 2022; Ref: scu.424851