HM Customs and Revenue v Raftopoulou: CA 18 Apr 2018

Claim for repayment of income tax. The respondent (the taxpayer) submitted her self-assessment return for the 2006-07 tax year on 14 January 2008, which showed a liability to tax of about pounds 18,000, which she duly paid. Believing that her income had been overstated and her deductible expenses understated, she submitted a claim for repayment on 13 October 2011. The appellant (HMRC) rejected the claim as out of time.

Judges:

Arden, David Richards LJJ

Citations:

[2018] EWCA Civ 818

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 13 April 2022; Ref: scu.608740