Ward v Revenue and Customs: FTTTx 20 Jun 2016

FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – overpayment by employer of amount paid on account of sums they should have deducted under PAYE – whether excess repayable to employee directly – no – Reg 185 Income Tax (PAYE) Regulations 2003
Penalty – whether penalty correctly applied for deliberate and concealed behaviour in relation to errors in appellant’s self-assessment return – yes-Schedule 24 Finance Act 2007

[2016] UKFTT 439 (TC)
Income Tax (PAYE) Regulations 2003, Finance Act 2007 Sch 24
England and Wales

Income Tax

Updated: 19 January 2022; Ref: scu.566714