PAYE and NIC – NHS Widening Access Training Scheme (‘WATS’) – whether payments received from an NHS Trust coterminous with attendance of a training course at university ‘earnings’ subject to income tax and national insurance contributions; yes – whether section 776 of ITTOIA 2005 to exempt scholarship income applies; no – whether legality and fairness in the administration of the refunds under WATS in point – Tribunal’s lack of jurisdiction – appeal dismissed
Citations:
[2021] UKFTT 462 (TC)
Links:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 24 March 2022; Ref: scu.671545