Appeal by the taxpayer, Mr Chappell, against an amendment made to his self-assessment tax return for the year 2005-06. The purpose and effect of the amendment (made by a closure notice dated 1 November 2010) was to disallow a deduction from his total income for that year totalling andpound;303,123. The effect of the deduction (if allowable) would have been to reduce Mr Chappell’s total income from andpound;553,321 to andpound;250,198. On that basis he would have been entitled to claim a repayment of income tax of andpound;131,039.48.
 EWCA Civ 809
England and Wales
Updated: 20 January 2022; Ref: scu.567951