Robins v Revenue and Customs: FTTTx 30 Sep 2013

FTTTx Non-payment of income tax by due date – validity of claim to carry back losses to year for which tax due – meaning of ‘quantified’ – FA 2009 Sch 56 para 3(2) and para 16(1) – TMA 1970 s42(2) and Sch 1B para 2(2) – appeal dismissed

[2013] UKFTT 514 (TC)
Bailii

Income Tax

Updated: 22 November 2021; Ref: scu.516881