Hill v Revenue and Customs: FTTTx 26 Sep 2012

INCOME TAX – PAYE – HMRC seeking underpaid tax by means of Form P800 – ESC A19 – whether First-tier Tribunal has jurisdiction to consider discretionary concession – no – Whether Article 6 infringed – no – appeal struck out

Citations:

[2012] UKFTT 612 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 13 July 2022; Ref: scu.466162