Appeal against an assessment to recover an over-repayment of income tax following the failure by the Respondents properly to record information contained in a paper return -reliance placed on the terms of an extra-statutory concession and, more generally, on the behaviour of the Respondents’ officers and the fact that the repayment has been spent – jurisdiction of the First-tier Tribunal considered – appeal dismissed
Citations:
[2018] UKFTT 560 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 31 December 2022; Ref: scu.632302