INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – strike out application – appeal against refusal to repay income tax (PAYE) and NICs – overpaid income tax: claim did not meet requirements of Schedule 1A TMA 1970 – consideration of whether HMRC exercised care and management powers to waive requirements – held: they did not – hence Tribunal did not have jurisdiction – overpaid NICs: HMRC made decision that precondition to regulation 52 Social Security (Contributions) Regs 2001 application (that NICs paid in error) not satisfied – decision was subject to appeal to Tribunal – Tribunal had jurisdiction – application for strike out allowed in part (income tax) and dismissed in part (NICs)
[2021] UKFTT 389 (TC)
Bailii
England and Wales
Taxes – Other, Income Tax
Updated: 02 December 2021; Ref: scu.669779
