The Commissioners for HM Revenue and Customs v Eric Walker: [2016] UKUT 00032 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 1 February 2017.
Read the full decision in .
INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS 鈥� payment by HMRC of amount shown as repayable in self-assessment return 鈥� amendment to return by HMRC following closure notice 鈥� appeal by taxpayer to FTT establishing that amount shown as repayable in amended return too small but amount claimed in original return too high 鈥� whether FTT correct to conclude no jurisdiction to further amend return to reflect amount found by it to be repayable 鈥� No 鈥� appeal determined accordingly.
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Published 21 February 2017