Chancery Division.

David Richards J.

Judgment delivered 30 April 2010.

Income tax – Employment – Pay as you earn (PAYE) – Deduction of tax by employer – Employer deducting tax rebates from payments to HMRC – Taxpayer failing to pay rebates to employees – Taxpayer not entitled to subtract tax rebates without payment to employees – Taxpayer liable to HMRC for tax without such subtraction – HMRC entitled to judgment for sums claimed – Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg. 68, 73, 76, 79, 80, 84.

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