Chapter Trading Ltd v Revenue and Customs: FTTTx 16 Sep 2015

FTTTx PAYE – under deduction by employer – HMRC discretion to direct tax to be paid by employee – failure by employer to take reasonable care to comply with the PAYE regulations – appeal dismissed.

[2015] UKFTT 458 (TC)
Bailii
England and Wales

Income Tax

Updated: 04 January 2022; Ref: scu.552708