[2014] UKFTT 842 (TC)

Judge David S Porter, Mr David Moore

Decision released 27 August 2014

Income tax – Statutory sick pay – Employment agency – Employee off sick – No work available before sick pay liability arose – No – P45 identified date finished work – Sick pay due – Case dismissed.



  Mr David OʼCallaghan, the managing director, appeared for the Appellant

  Mrs Lindy Crawford, a presenting officer, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.

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