Anderson v Revenue and Customs: FTTTx 18 Feb 2013

FTTTx INCOME TAX – Appeal against amendment made by a closure notice – Whether Tribunal has the power to allow an appeal on grounds that the application of the law in the circumstances of the particular case would be manifestly unreasonable and unjust and would not achieve the purposes of the legislation – European Convention on Human Rights First Protocol Article 1 – Extra-statutory Concession A19 – Appeal dismissed

Judges:

Staker TJ

Citations:

[2013] UKFTT 126 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472327