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Decision Number: TC 01852
Appellant: Michael Prince, Susan Bunce & Kevin Coaker
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Colin BISHOPP
Date Of Decision: 23/02/2012
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Other
Notes: INCOME TAX — PAYE — taxpayers with too little tax deducted at
source — HMRC seeking underpaid tax by means of Form P800 — ESC A19
— whether First-tier Tribunal has jurisdiction to consider discretionary
concession — no — whether P800 an assessment susceptible of appeal — no —
appeals struck out
Decision(s) to Download: TC01852.pdf TC01852.pdf