[2015] UKFTT 0090 (TC)

Judge Anne Scott, LLB, NP, Mr Ian G Shearer

Decision released 23 February 2015

PAYE – Incorrect deduction – Income Tax (Pay as You Earn) Regulations 2003 (SI 2003/2682), reg. 72 – Refusal notice – Reasonable care – No – Appeal dismissed.



  Mr McSherry appeared for the Appellant

  Ms Linda McGuigan, Officer of HMRC, appeared for the Respondents

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