Upper Tribunal Tax and Chancery decision of Judge Bishopp and Judge Aleksander on 22 July 2010.
Read the full decision in Michael Burton v The Commissioners for HM Revenue and Customs:  UKUT 252 (TCC)
PAYE – employer deducting tax at basic rate – liability of employee to underpayment of tax – Income Tax (Employments) Regulations 1993.
Release date: 22 July 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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