FTTTX INCOME TAX – application to appeal out of time 1997/8 and 1998/9 amended assessments – appellant went to Spain in 2000 before notified of enquiries – advised in 2008 when still in Spain that tax affairs settled – applied for repayment 2012 on return to United Kingdom- repayment refused because of outstanding 1997/8 and 1998/9 liabilities. – appellant had a reasonable excuse for delay – right to appeal out of time allowed.
Citations:
[2013] UKFTT 743 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 January 2022; Ref: scu.519622