PHILLIP BRIAN HIGGS & OTHERS and THE COMMISSIONERS FOR HIS MAJESTY鈥橲 REVENUE AND CUSTOMS [2023] UKUT 00296 (TCC)
Upper Tribunal Tax and Chancery decision of JUDGE VINESH MANDALIA and JUDGE KEVIN POOLE on 13 December 2023
Read Full Decision in
Procedure 鈥� preliminary issue 鈥� marketed tax avoidance scheme 鈥� doctrine of precedent 鈥� the FtT does not have jurisdiction to consider whether a taxpayer was entitled to PAYE credits under Regulations 185 and 188 of the Income Tax (PAYE) Regulations 2003 for sums that end users were liable to deduct under PAYE.