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Decision Number: TC 03103
Appellant: Philip Boyle
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Miss J GORT
Date Of Decision: 29/11/2013
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Appeal
Notes: INCOME TAX – whether emoluments from employment – PAYE - whether
employer liable – whether inspector precluded from raising Discovery
Assessment - Langham v Veltema followed – whether tax avoidance –
whether transfer of assets abroad
Decision(s) to Download: TC03103.pdf TC03103.pdf