Lauricella v Revenue and Customs: FTTTx 13 Jul 2012

FTTTx Income tax – overpayment of tax through PAYE system in 2002-03, 2003-04 and 2004-05 – claim for repayment made 17 March 2011 – time limits applicable – section 43 TMA or Schedule 1AB TMA – claim made out of time – no jurisdiction to require HMRC to apply ESC B41 – appeal dismissed

Citations:

[2012] UKFTT 542 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 November 2022; Ref: scu.466040