INCOME TAX – repayment claims by non-resident – personal allowances s 56 ITA 2007 – claims under s 788 ICTA 1988 and s 6 TIOPA – whether reasonable excuse for late claims in some years – Raftopoulou applied – whether in date claims refused had been enquired into – Portland Gas and Raftopoulou considered.
INCOME TAX – penalties for late filing of returns – whether returns delivered before the due date.
Citations:
[2018] UKFTT 485 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 31 December 2022; Ref: scu.632267