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:
Jurisdiction:
England and Wales
Income Tax
Updated: 22 May 2022; Ref: scu.656872