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Decision Number: |
TC 06267 |
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Appellant:
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Heather Jones |
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Respondent:
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The Commissioners For Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Michael CONNELL
|
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Date Of Decision:
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13/12/2017 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Assessment/self-assessment |
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Notes:
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Income tax - Discovery Assessment - Redundancy payment paid under compromise agreement - employer had gone into administration - records not available - whether tax had been deducted at source under PAYE at 20% or 40% - burden of proof - appeal dismissed |
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Decision(s) to Download:
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TC06267.pdf 
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