The court was asked whether the relevant statutory regime permitted the claimant to pursue a claim at common law for restitution of overpaid income tax or, whether the court has jurisdiction to entertain the claim.
Held: They are two sides of the same coin. The court has no jurisdiction to entertain this claim and, therefore, the claimant has no reasonable grounds for bringing it.
Judges:
Marsh CM
Citations:
[2017] EWHC 3115 (Ch)
Links:
Jurisdiction:
England and Wales
Citing:
Appeal from – Wallace v Revenue and Customs FTTTx 12-Apr-2013
Procedure – dismissed out of time . .
Lists of cited by and citing cases may be incomplete.
Taxes Management, Income Tax
Updated: 02 April 2022; Ref: scu.601840