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)
Bailii
Income Tax (PAYE) Regulations 2003, Finance Act 2007 Sch 24
England and Wales
Income Tax
Updated: 19 January 2022; Ref: scu.566714