INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – payment by HMRC of amount shown as repayable in self-assessment return – amendment to return by HMRC following closure notice – appeal by taxpayer to FTT establishing that amount shown as repayable in amended return too small but amount claimed in original return too high – whether FTT correct to conclude no jurisdiction to further amend return to reflect amount found by it to be repayable – No – appeal determined accordingly.
Citations:
[2016] UKUT 32 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax, Taxes – Other
Updated: 04 February 2022; Ref: scu.577817