Bells v Revenue and Customs (Income Tax – Application To Strike Out Appeal): FTTTx 20 Aug 2020

Income Tax – application to strike out appeal on basis that no appealable decision – incorrect tax deducted under PAYE – assessments raised on basis of self-assessment tax returns – underpayments for 2009-10 and 2012-13 – no disagreement as to tax liability – whether or not taxpayer can appeal against own self-assessment – held not – whether or not tribunal can consider application of PAYE regulations – held not – no appealable decision – appeal struck out

Citations:

[2020] UKFTT 340 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 March 2022; Ref: scu.654082