Michael Burton v The Commissioners for HM Revenue and Customs: [2010] UKUT 252 (TCC)

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: [2010] UKUT 252 (TCC)

PAYE – employer deducting tax at basic rate – liability of employee to underpayment of tax – Income Tax (Employments) Regulations 1993.

Published 1 December 2016