Wright v Field (HM Inspector of Taxes) and related appeal.  BTC 20
Judgment delivered 27 November 1990.
Income tax – Schedule E – PAYE – Determinations of tax on employer for untaxed allowances received by certain employees – Figures agreed but appeal pursued by taxpayer in relation to a different employee taxed under Sch. D – Taxpayer said employee should have been taxed under Sch. E and further determinations should have been made on him – Whether competent appeal – Income Tax (Employment) Regulations 1973 (SI 1973/334), reg. 29.