Churchill v Revenue and Customs: FTTTx 23 Oct 2012

Income Tax – further assessment – error by HMRC in processing Return – whether ‘correction’ and timeous – strike-out application under Rule 8(3)(c) – Sections 9ZB, 34, and 114 Taxes Management Act 1970 – Application to strike-out allowed

Citations:

[2012] UKFTT 656 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 January 2022; Ref: scu.466197