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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Lobler v Revenue And Customs [2015] UKUT 152 (TCC) (26 March 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/152.html
Cite as: [2015] STI 1398, [2015] UKUT 152 (TCC), [2015] STC 1893, [2015] BTC 515

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Lobler v Revenue And Customs [2015] UKUT 152 (TCC) (26 March 2015)


ncome Tax- ITTOIA 2005- effect of partial surrenders of insurance policies by individual- did claimant make a mistake for which rectification is available? Yes. Should s. 539 of ITTOIA or s. 50 of TMA 1970 be read so as to remove restrictions on deficiency relief or to reduce the tax payable? No. Can the FTT entertain the public law issues? No.

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/152.html