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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Jones v Revenue and Customs (Income Tax - deductions from redundancy payment) [2020] UKUT 229 (TCC) (21 July 2020)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/229.html
Cite as: [2020] BTC 556, [2020] UKUT 229 (TCC), [2020] STC 1773
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Heather Jones v Revenue and Customs: [2020] UKUT 229 (TCC) (21 July 2020)
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.
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