Julian Stafford

The consequences for an employee whose employer fails to pay over the
pay-as-you-earn tax can be inequitable. JULIAN STAFFORD LLB, ACA, ATII explains.
IF SOMEONE WERE to tell you that there is a provision in the tax legislation
which gives the Inland Revenue carte blanche to assess a taxpayer on whatever
figure it thinks fit with (effectively) no right of appeal, you might be
sceptical, incredulous, outraged or any other adjective you care to mention.
But such a power does exist, buried deep in the Income Tax (Employments)