FTTTx Income Tax – Strike out application – repayment claims – personal tax returns submitted late -equitable liability claimed – held – equitable liability not available – failure by HMRC to consider equitable relief outside jurisdiction of tribunal- no legal basis on which time limits could be extended -strike out allowed.
Citations:
[2014] UKFTT 582 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 31 August 2022; Ref: scu.526929
