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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 13 April 2022; Ref: scu.608740
