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:
Jurisdiction:
England and Wales
VAT
Updated: 03 September 2022; Ref: scu.449549