Wallace v Revenue and Customs: FTTTx 12 Apr 2013

Procedure – dismissed out of time
[2013] UKFTT 227 (TC)
England and Wales
See AlsoWallace v Revenue and Customs FTTTx 4-Jul-2012
FTTTx TYPE OF TAX – capital gains tax – returns admittedly omitted chargeable gains -assessment raised – not properly appealed for over 2 years – whether permission should be granted to bring a late appeal – . .

Cited by:
Appeal fromWallace v Revenue and Customs ChD 6-Dec-2017
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 . .

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Updated: 19 May 2021; Ref: scu.491874