Fleming v Revenue and Customs: FTTTx 20 Mar 2013

FTTTx Income Tax – PAYE – insufficient tax deducted at source from taxpayer’s two pensions – whether First-tier Tribunal has jurisdiction to review a P800 form or HMRC’s discretion under ESC A19 – No – Appeal struck out in terms of Rule 8(2)(a) of the Tribunal Procedure Rules 2009

Citations:

[2013] UKFTT 197 (TC)

Links:

Bailii

Income Tax

Updated: 14 November 2022; Ref: scu.472400