[2003] EWHC 754 (Ch).

Chancery Division.

[The appeal against this decision is reported at [2003] BTC 376.]

Peter Smith J.

Judgment delivered 9 April 2003.

Income Tax – PAYE – Losses – Coding – Taxpayer Lloyd’s name also entitled to pension income – Whether taxpayer entitled to have PAYE code amended to reflect losses anticipated in following year which would exceed income – Income and Corporation Taxes Act 1988, s. 203Income Tax (Employments) Regulations 1993 (SI 1993/744), reg. 7(2).

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