Market leading insight for tax experts
View online issue

D Knowles v HMRC

In D Knowles v HMRC (TC02199 – 4 September) a retired civil servant (K) submitted a 2009/10 return showing a tax liability of £1 842. He failed to pay this amount by 31 January 2011 and HMRC imposed a surcharge. K appealed contending that the tax due should have been deducted under PAYE. HMRC produced a copy of K’s return in which K had put an X in the box marked ‘if you owe tax for 2009/10 and have a PAYE code we will try to collect the tax up to £2 000 unless you put an X in the box’. The First-tier Tribunal dismissed K’s appeal observing that the X which K had entered in the box had been a valid objection to the tax being collected through his PAYE code and he therefore had no reasonable excuse for not paying the tax by...

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.