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