Fessal v Revenue and Customs (Income Tax/Corporation Tax : Human Rights): FTTTx 26 Apr 2016

FTTTx INCOME TAX – self-assessment – barrister – move from cash to true and fair basis – overpayment tax year between two underpayment tax years – tax paid twice on same profits – application of European Convention on Human Rights and Human Rights Act 1998 – held Section 29 of the Taxes Management Act 1970 to be construed in accordance with rights – appeal allowed to the extent of the double payment

[2016] UKFTT 285 TC
England and Wales

Income Tax

Updated: 16 January 2022; Ref: scu.564347