Parsons v Revenue and Customs (Income Tax/Corporation Tax : Double Taxation): FTTTx 16 Aug 2018

INCOME TAX – repayment claims by non-resident – personal allowances s 56 ITA 2007 – claims under s 788 ICTA 1988 and s 6 TIOPA – whether reasonable excuse for late claims in some years – Raftopoulou applied – whether in date claims refused had been enquired into – Portland Gas and Raftopoulou considered.
INCOME TAX – penalties for late filing of returns – whether returns delivered before the due date.

Citations:

[2018] UKFTT 485 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 31 December 2022; Ref: scu.632267