FTTTX INCOME TAX – PAYE – Extra-Statutory Concession A19 – Underpayments of tax – Appellant with two employments – Subsequent adjustments to recover underpayments – Appellant’s claim to have received wrong coding instructions – Whether Tribunal can direct HMRC not to collect the underpaid tax – No – Tribunal has no authority to enforce compliance with Extra-Statutory Concession – Appeal dismissed
Citations:
[2013] UKFTT 251 (TC)
Links:
Income Tax
Updated: 05 December 2022; Ref: scu.491858