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Wallace v Revenue and Customs: FTTTx 12 Apr 2013

Procedure – dismissed out of time

Citations:

[2013] UKFTT 227 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

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 . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 05 December 2022; Ref: scu.491874

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