FTTTx INCOME TAX – Insufficient tax deducted via PAYE – Whether HMRC finding that Appellant liable to pay the difference is an ‘assessment’ with a right of appeal to the Tribunal – No – TMA s 31(1)(d) – Appeal struck out
[2014] UKFTT 1030 (TC)
Bailii
England and Wales
Income Tax
Updated: 23 December 2021; Ref: scu.539022