Tax

Witton v Revenue and Customs (Discovery assessments - deliberate behaviour - self-assessment - Regulation 72(5) Condition B Income Tax (PAYE) Regulations 2003 - wilful failure to deduct tax - knowledge of employee - burden of proof)

[2026] UKFTT TC 267First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER Taylor House, London Heard On: 2-3 October 2025Judgment Date: 19 February 2026 B e f o r e :”

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