Income tax – Holiday pay credit system – Weekly PAYE on annual holiday pay entitlement – Whether credit system correct – Whether taxpayer subject to double taxation – Income and Corporation Taxes Act 1970, sec. 204.
This was an appeal by the taxpayer from a decision of the General Commissioners confirming assessments to income tax under Sch. E on the taxpayer for the years 1975/76 to 1978/79 inclusive.
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