*/
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.
Politically neutral, yet loud and clear – why standing on the sidelines is not an option
With the property market witnessing significant changes since the beginning of the pandemic, Fleet Street Wealth’s Managing Director Julian Morgan considers the future of the home, the second home and the office
In partnership with the Bar Council, LexisNexis is offering up to 60% off its extensive webinar offering.
Chambers is expanding its team.
Making a move from the Bar to a career in governance: Maria Brookes outlines three good reasons to switch and how to do it
Inés Rivera explains how speech recognition can help barristers create accurate documentation faster
The barrister-author talks to Chris Henley QC about the parallels between farming and farmers, and the law and barristers, and the dilemmas of combining young children with continued practice at the Bar
Permitting vulnerable people to be heard is a difficult role, but I have so much joy from it. Mary Prior QC shares life lessons with Aadhithya Anbahan
If the Bar is complacent on the issue of race, then we will perpetuate the same racial inequities that continue to pervade our society, writes Professor Leslie Thomas QC
Tim Prudhoe's lessons learnt: as the scope increases for working overseas, here's some advice on how to build the foundations for an international practice (and not upset the local Bar)
Politically neutral, yet loud and clear why standing on the sidelines is not an option
