PAYE underpayment – elderly unrepresented taxpayer – HMRC awarding two personal allowances – HMRC seeking to collect underpayment via calculation notice – whether calculation notice an ‘assessment’ giving the taxpayer a right of appeal – HMRC application to strike out taxpayer’s appeal – Extra-statutory Concession A19 – HMRC refusal to apply – part of underpayment relating to DWP failure to operate coding notice – whether HMRC can collect underpayment via coding out – threshold for striking out not met – decision to refuse strike out application – direction for oral hearing with submissions on the meaning of ‘assessment’, taxpayer appeal rights and the Tribunal’s jurisdiction
[2011] UKFTT 302 (TC)
Bailii
England and Wales
Income Tax
Updated: 13 January 2022; Ref: scu.443022
