The Executors of David Harrison (Deceased) and Harrison v Revenue and Customs: UTTC 5 Nov 2021

INCOME TAX – whether FTT had power to review HMRC’s refusal to exercise discretion to accept taxpayers’ late elections for fixed protection – no – taxpayers’ appeals dismissed

Citations:

[2021] UKUT 273 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 02 February 2022; Ref: scu.671210