Giuliani v Revenue and Customs (Income Tax – Paye – Application of The Income Tax (Paye) Regulations 2003 – Delivery of P45 / P46 To New Employer): FTTTx 28 Jun 2021

Application of the Income Tax (PAYE) Regulations 2003 – delivery of P45 / P46 to new employer – basic rate tax code incorrectly applied by employer on a change of employment – whether taxpayer is entitled to credit for tax treated as deducted – PAYE deductions that the employer should have made but did not- whether s.29 Taxes Management Act 1970 discovery assessments validly raised – carelessness in failing to declare employment or income from employment on tax returns — whether FTT has jurisdiction to consider PAYE deductions an appeal against a discovery assessment – whether s.8(5) of the TMA and Regulation 188 of the PAYE Regulations applies to s.29 TMA – appeal dismissed
[2021] UKFTT 239 (TC)
England and Wales

Updated: 08 October 2021; Ref: scu.663757