Paul v Revenue and Customs: FTTTx 17 Oct 2020

Taxation of Lloyd’s syndicates – Lloyd’s Underwriters (Double Taxation Relief) Regulations 1997 – relief for US tax – whether provision for different treatment unlawful – no – whether notice to file tax return invalid – no – application of section 103 Finance Act 2020 – whether notice of enquiry invalid – no- whether closure notice invalid – no – application of section 12D Taxes Management Act 1970

Citations:

[2020] UKFTT 415 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 12D

Jurisdiction:

England and Wales

Taxes Management

Updated: 12 September 2022; Ref: scu.655345