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.
 EWHC 3115 (Ch)
England and Wales
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