FTTTx INCOME TAX – PAYE – tax code notice – coding change – calculation of earnings without reference to previous pay and tax – resultant under-deduction of PAYE by employer – notice of determination issued – argument that adviser had taken reasonable care and made error in good faith – effect of determination – exclusion of any direction that employer not liable to pay PAYE excess to HMRC – determination not precluded by any prior direction under reg 72(5) – on facts, no basis for determination to be adjusted – consideration whether conditions for direction would have been fulfilled – no – absence of any basis on which liability for excess could be placed on employee rather than employer – no means of seeking relief through Tribunal for liability falling on employer – appeal dismissed
[2015] UKFTT 109 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 November 2021; Ref: scu.544589