PAYE – Liability of employer – Non-deduction of tax from bonus paid to employee – Employee’s self-assessment return of nil amount of tax in respect of bonus – Whether direction under Regulation 72E of PAYE regs should be made by HMRC – No
[2012] UKFTT 262 (TC)
Bailii
England and Wales
Taxes Management
Updated: 12 November 2021; Ref: scu.462660