Tufail v Revenue and Customs (Income Tax : Claims for Trade Loss Relief v General Income): FTTTx 29 Apr 2020

INCOME TAX – claims for trade loss relief against general income – claims not made in tax returns – claims refused by HMRC – application by HMRC to strike out appeals for lack of jurisdiction – did HMRC enquire into the claims? – Raftopoulou applied – held: no closure notices and so Tribunal has no jurisdiction

[2020] UKFTT 205 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.651586