UTTC INCOME TAX – self-assessment – ITA ss 64, 131 – claim for relief to be ‘carried back’ intimated in earlier year return – whether FA 2008 s 130 engaged and HMRC able to set off disputed income tax liability against VAT repayment admitted to be due – TMA ss 8, 9, 9A, 42, Schs 1A, 1B – HMRC v Cotter considered – Cotter binding on this tribunal and determinative in applicant’s favour – no debit on account against which set-off could be effected VAT – whether use of FA 2008 s 130 to refuse immediate VAT repayment a proportionate remedy – yes
Citations:
[2013] UKUT 383 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 June 2022; Ref: scu.521012