FTTTx (Income Tax – Paye Regulations) INCOME TAX – PAYE Regulations – interaction between Regulation 72(5) direction relieving liability on employer for under-deduction of PAYE and Regulation 80 determination for unpaid tax considered
Appeal against Regulation 80 determinations – whether employee PAYE code sent to employer – no – absence of consent to use electronic communications in accordance with Regulation 213(4) – basis of obligation to deduct undermined – appeal allowed
Citations:
[2016] UKFTT 778 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 January 2022; Ref: scu.573956