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Ward -v- Revenue and Customs; FTTTx 20 Jun 2016

Income, Corporation, Capital Gains, Inheritance Taxes, VAT and so on.

Ward -v- Revenue and Customs; FTTTx 20 Jun 2016

Postby dls » Thu Jul 07, 2016 12:46 pm

Ward -v- Revenue and Customs; FTTTx 20 Jun 2016
References: [2016] UKFTT 439 (TC)
Links: Bailii
Ratio: <a title="Source of text"]FTTTx[/url] 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
Statutes: Income Tax (PAYE) Regulations 2003, Finance Act 2007 Sch 24

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