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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Walker (INCOME TAX : NATIONAL INSURANCE CONTRIBUTIONS) [2016] UKUT 32 (TCC) (1 February 2017) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2017/32.html Cite as: [2016] UKUT 32 (TCC), [2017] BTC 506, [2017] STC 1457 |
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Revenue and Customs v Eric Walker (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2016] UKUT 32 (TCC) (1 February 2017)
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – payment by HMRC of amount shown as repayable in self-assessment return – amendment to return by HMRC following closure notice – appeal by taxpayer to FTT establishing that amount shown as repayable in amended return too small but amount claimed in original return too high – whether FTT correct to conclude no jurisdiction to further amend return to reflect amount found by it to be repayable – No – appeal determined accordingly.
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