Employer deducting tax at basic rate – liability of employee to underpayment of tax – Income Tax (Employment) Regulations 1993.
Citations:
[2010] STC 2410, [2010] UKUT 252 (TCC), [2010] BTC 1619
Links:
Statutes:
Income Tax (Employment) Regulations 1993
Jurisdiction:
England and Wales
Income Tax
Updated: 05 August 2022; Ref: scu.428159
