FTTTx Income tax – self-assessment – HMRC strike out application – barrister – move from cash to true and fair basis – time limit for overpayment relief – overpayment between two underpayment years – tax paid twice on same profits – revenue discretion – Application of European Convention on Human Rights and Human Rights Act – held – No jurisdiction to consider discretion applied by HMRC – High hurdle to rely on Human Rights legislation – Taxpayer and agents at fault – Out of time claim to tax repayment not ‘property’ for ECHR purposes -ECHR could not be relied on to extend time limits -Strike out allowed for overpayment year- ECHR claim against double taxation in earlier years -reasonable argument that disproportionate for HMRC to pursue tax already paid -application for strike out rejected for underpayment years.
[2015] UKFTT 80 (TC)
Bailii
England and Wales
Updated: 12 October 2021; Ref: scu.543214