The Weekly Law Reports
[2022] 1 WLR 1298
Court of Appeal
*Sheiling Properties Ltd v Revenue and Customs Commissioners
[2021] EWCA Civ 1425
2021 June 15; Oct 5
King, Henderson, Arnold LJJ
Revenue— Income tax— Tax avoidance— Company appealing against revenue’s determination that company liable to pay tax due under PAYE regulations— Whether revenue empowered to issue accelerated payment notice pending appeal— Whether accelerated payment notice regime applying to appeals against such determinations— Whether amount of tax stated to be due in determination “disputed tax”—
Taxes Management Act 1970 (c 9), s 31[1]
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Finance Act 2014 (c 26), ss 203(a), 219, 221[2]
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Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682), reg 80[3]