Waring Investments Ltd v Commissioners for Her Majesty's Revenue and Customs
Tax LawFirst-tier Tribunal (Tax)10 Jun 2011[2011] UKFTT 387 (TC)Added 6 Aug 2026
The appellant, Waring Investments Ltd, was an employer which paid employees and accounted for PAYE and National Insurance to HMRC. It was accordingly required by regulation 73 of the Income Tax (Pay As You Earn) Regulations 2003…