*/
Income tax – Return. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the application by a taxpayer for judicial review of a decision by the Revenue and Customs Commissioners not to allow his claim for repayment of overpaid tax on the basis that the taxpayer's return had been received after the expiry of the four-year time limit imposed by s 34(1) of the Taxes Management Act 1970. The tribunal decided that, in line with existing authority, the time limit in that sub-section had no application to a self-assessment made by a taxpayer. Accordingly, the Revenue was ordered to process the taxpayer's tax return including the self-assessment in respect of the relevant year.
Income tax – Return. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the application by a taxpayer for judicial review of a decision by the Revenue and Customs Commissioners not to allow his claim for repayment of overpaid tax on the basis that the taxpayer's return had been received after the expiry of the four-year time limit imposed by s 34(1) of the Taxes Management Act 1970. The tribunal decided that, in line with existing authority, the time limit in that sub-section had no application to a self-assessment made by a taxpayer. Accordingly, the Revenue was ordered to process the taxpayer's tax return including the self-assessment in respect of the relevant year.
Sam Townend KC explains the Bar Council’s efforts towards ensuring a bright future for the profession
Giovanni D’Avola explores the issue of over-citation of unreported cases and the ‘added value’ elements of a law report
Louise Crush explores the key points and opportunities for tax efficiency
Westgate Wealth Management Ltd is a Partner Practice of FTSE 100 company St. James’s Place – one of the top UK Wealth Management firms. We offer a holistic service of distinct quality, integrity, and excellence with the aim to build a professional and valuable relationship with our clients, helping to provide them with security now, prosperity in the future and the highest standard of service in all of our dealings.
Is now the time to review your financial position, having reached a career milestone? asks Louise Crush
If you were to host a dinner party with 10 guests, and you asked them to explain what financial planning is and how it differs to financial advice, you’d receive 10 different answers. The variety of answers highlights the ongoing need to clarify and promote the value of financial planning.
On the 50th anniversary of the pub bombings, even now it is still unresolved. Chris Mullin, the journalist and former MP who led the campaign leading to the release of the Birmingham Six, looks back at events
Adele Akers’ reflections on health and wellbeing support at the very junior end of the Bar
Not one to say, ‘I told you so,’ Sam Thomas continues his cyber series with the key learnings from the major supply chain attack affecting 80 law firms and at least one set of chambers at the end of 2023
One year on and the Court of Appeal fails to quash convictions after receiving evidence of racism in the jury room, and there are still no revisions to the Equal Treatment Bench Book , says Keir Monteith KC
Most of us like to think we would risk our career in order to meet our ethical obligations, so why have so many lawyers failed to hold the line? asks Flora Page
