References: [2015] UKUT 416 (TCC)
Links: Bailii
UTTC Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should be under section 9A or under Schedule 1A of Taxes Management Act 2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes Management Act 1970 – whether judicial review appropriate procedure
Statutes: Income Tax Act 2007, Taxes Management Act 2007
Last Update: 16-Oct-15 Ref: 553186
