Court of Appeal.

Judgment delivered 17 October 1984.

Income tax – PAYE – Holiday pay credit scheme – Tax on holiday pay collected in advance and holiday pay received gross – Assessments made on basis of actual receipts – Whether assessments correct.

  This was an appeal by the taxpayer against a decision of Peter Gibson J. (reported at [1983] BTC 118) dismissing the taxpayer’s appeal against a decision of the General Commissioners confirming assessments to income tax under Sch. E for the years 1975-76 to 1978-79 inclusive.

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