PHILLIP BRIAN HIGGS & OTHERS and THE COMMISSIONERS FOR HIS MAJESTY바카라 사이트™S 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
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Procedure 바카라 사이트“ preliminary issue 바카라 사이트“ marketed tax avoidance scheme 바카라 사이트“ doctrine of precedent 바카라 사이트“ 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.
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Published 14 December 2023