PAYE – appeal against notice of coding for 2013-14 – effect of coding was that no tax was deducted – indeed HMRC appear to have issued the notice in order to secure that result – Notice expired at end of 2013-14 tax year in any event – Tribunal struck out appeal on basis that code had expired and had never resulted in any deduction of tax, accordingly no reasonable prospect of success – reinstatement of appeal applied for, on basis of belief that code in question had been ‘attached’ to non-taxable injury benefit, but no suggestion that any deduction of tax had taken place as a result of the notice of coding – application for reinstatement refused
[2014] UKFTT 927 (TC)
Bailii
England and Wales
Income Tax
Updated: 22 December 2021; Ref: scu.537662
