PROCEDURE – voluntary returns rejected by HMRC – whether Tribunal has jurisdiction over the rejection – no – whether appeal should be stayed pending new retrospective legislation – no, as would serve no purpose – appellant can make application to HMRC under s 12D when it becomes law
Citations:
[2019] UKFTT 199 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 October 2022; Ref: scu.635717