Uddin v Revenue and Customs: FTTTx 3 Nov 2020

INCOME TAX – claim for repayment under UK-Bangladesh Double Tax Convention for five years – repayment for earliest year refused by HMRC on the basis that it was outside the statutory time limit – repayment of tax for later years reduced by tax said to be due for that earliest year – appeal on the basis that the Convention provided for a longer time limit and that HMRC should not have reduced the repayment – HMRC application for appeal to be struck out for lack of jurisdiction – held, application allowed in part and directions issued for the appeal to continue in part.

Citations:

[2020] UKFTT 441 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 22 May 2022; Ref: scu.656872