Bulley (Officer of the Commissioners for HM Revenue & Customs) v Hemmer Investments Ltd & Anor [2010] EWHC 938 (Ch)

30th April 2010

This case concerns the operation of the Pay As You Earn income tax system in circumstances where an employer has provided in its payroll records for rebates of income tax payable to employees, has deducted those rebates from the PAYE payments made to HM Revenue & Customs (HMCR) but has not paid them to the employees.


Eamon McNicholas appeared for the Claimant.

Scott Redpath appeared for the Defendant.


To read the decision click here

Associated Members

Scott Redpath