Deluca v Revenue and Customs: FTTTx 1 Sep 2011

COSTS – unreasonable conduct – HMRC sought to make employee liable for tax – PAYE regs required them to make employer liable – circumstances in which employee could be made liable were not present – direction that HMRC should make contribution to employer/applicant’s costs of successfully appealing in Trib.Proc (FTT)(Tax Chamber) Rules 2009 r.10(3)(a)

Citations:

[2011] UKFTT 579 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 03 September 2022; Ref: scu.449549