Simpson v Revenue and Customs: FTTTx 14 Nov 2013

FTTTx Income tax – claim for repayment of supposedly overpaid tax – Schedule 1AB and 1A Taxes Management Act 1970 – HMRC issued closure notice rejecting the claim – appeal against HMRC’s rejection of claim – Tribunal not satisfied on the evidence that HMRC’s rejection of the claim was incorrect – appeal dismissed

Citations:

[2013] UKFTT 665 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970

Jurisdiction:

England and Wales

Income Tax, Taxes Management

Updated: 03 September 2022; Ref: scu.518628