Taylor (Deceased) v Revenue and Customs: FTTTx 10 Sep 2013

FTTTx TRIBUNAL JURISDICTION – form R27 available to personal representatives and others to complete tax refund/liability for a deceased – whether resultant ‘calculation’ an ‘assessment’ – no – tribunal does not have jurisdiction – Rule 8(2)(a) of the Tribunal Procedure Rules (First-tier Tribunal) (Tax Chamber) Rules 2009 – appeal struck out

[2013] UKFTT 483 (TC)

Taxes Management

Updated: 20 November 2021; Ref: scu.515566