Jallow v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTX 23 Nov 2015

INCOME TAX – Self Assessment returns – PAYE deducted per returns – tax repayments made under ‘process first check later’ procedure – verification against Employers’ P14s submitted – Enquiry and Closure notices – Sections 9A and 28A of TMA 1970 – whether decisions based on credible evidence – held yes – whether taxpayer’s rights infringed – held no – appeal dismissed

Citations:

[2015] UKFTT 650 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 October 2022; Ref: scu.557160