Michael Burton v The Commissioners for HM Revenue and Customs

JurisdictionUK Non-devolved
JudgeJudge Bishopp,Judge Aleksander
Neutral Citation[2010] UKUT 252 (TCC)
CourtUpper Tribunal (Tax and Chancery Chamber)
Date22 July 2010
Subject MatterTax,22 July 2010
Published date01 December 2016
[2010] UKUT 252 (TCC)
Appeal number FTC/44/2009
PAYE – employer deducting tax at basic rate – liability of employee to
underpayment of tax – Income Tax (Employments) Regulations 1993
UPPER TRIBUNAL
TAX AND CHANCERY CHAMBER
MICHAEL BURTON Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE AND CUSTOMS Respondents
TRIBUNAL: Judge Colin Bishopp
Judge Nicholas Aleksander
Sitting in public in London on 30 June 2010
Paul Yerbury of Fasken Martineau LLP for the Appellant
Jonathan Davey of counsel instructed by the General Counsel and Solicitor to HM
Revenue and Customs for the Respondents
© CROWN COPYRIGHT 2010

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