Heather Jones v The Commissioners for HM Revenue and Customs: [2020] UKUT 0229 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Raghavan and Judge Greenbank on 21 July 2020.
Read the full decision in .
Income Tax - employer made deductions from redundancy payment without providing details of breakdown – employee arguing deduction was for tax - whether FTT erred in law, in holding employee failed to overcome burden to displace discovery assessment given further evidence relating to deduction and in making an unsupported finding of fact – yes - appeal allowed.
Published 21 July 2020