||All England Reporter
|| All ER (D) 227 (Apr)
|| EWHC 938 (Ch)
||Chancery Division, Newcastle District Registry
||Eamon McNicholas, instructed by the solicitor to the Revenue.
||Scott Redpath (instructed by Patterson Glenton & Stracey) for the taxpayer.
||30 April 2010
Income tax - Pay as you earn system - Deduction of tax by employer - Employer not paying employees rebates for tax deducted from PAYE to Revenue - Whether taxpayer entitled to subtract figures for tax rebates without paying rebates to employees - Whether certificate required for proceedings to be brought under relevant legislation - Pt 6 - Income Tax (Pay As You Earn) Regulations 2003, , regs 79, 84.
Income tax Pay as you earn system. The Chancery Division held, inter alia, that unless an employer had proper legal reason for subtracting from the figure for total tax deducted a sum for 'tax repaid to the employee' which had not in fact been repaid, the employer was liable to the Revenue for tax without such subtraction.
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