FTTTx INCOME TAX – claim for foreign tax credit relief for Guernsey tax – appeal against closure notice – whether valid claim made for one-ninth tax credits under ICTA s 231 – on the facts, no – jurisdiction of the Tribunal considered
[2012] UKFTT 499 (TC)
Bailii
England and Wales
Updated: 22 October 2021; Ref: scu.466078 br>