Huntley v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 20 Dec 2018

INCOME TAX – taxpayer who received notices to file but failed to file tax returns assessed under s 29 TMA (discovery assessments) – taxpayer’s appeal against assessments unsuccessful – in meantime taxpayer filing tax returns covering same years – HMRC refusing to accept or process tax returns – purported appeal against that decision – whether Tribunal has jurisdiction – no

[2018] UKFTT 760 (TC)
Bailii
England and Wales

Income Tax

Updated: 29 December 2021; Ref: scu.632452