In M Burton v HMRC (UT – 22 July) an employee (B) had begun a new employment in February 2001. In his previous employment he had been liable to the higher rate of tax. However his new employer deducted tax at the basic rate. Since B was liable to the higher rate of tax this meant that he had underpaid tax for 2000/01. The Revenue issued an assessment to collect the underpayment.
B appealed contending that the underpayment was the fault of his employer and that he should not be required to pay it. The First-Tier Tribunal rejected this contention and dismissed his appeal finding on the balance of probabilities that B had not given a form P45 to his new employer. Therefore in deducting tax at the basic rate that employer had complied with Income Tax (PAYE) Regulations ...
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In M Burton v HMRC (UT – 22 July) an employee (B) had begun a new employment in February 2001. In his previous employment he had been liable to the higher rate of tax. However his new employer deducted tax at the basic rate. Since B was liable to the higher rate of tax this meant that he had underpaid tax for 2000/01. The Revenue issued an assessment to collect the underpayment.
B appealed contending that the underpayment was the fault of his employer and that he should not be required to pay it. The First-Tier Tribunal rejected this contention and dismissed his appeal finding on the balance of probabilities that B had not given a form P45 to his new employer. Therefore in deducting tax at the basic rate that employer had complied with Income Tax (PAYE) Regulations ...
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