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Buxton v Revenue and Customs Commissioners First-tier Tribunal (INCOME TAX/CORPORATION TAX : Appeal) [2012] UKFTT 506 (TC) (13 August 2012)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2012/TC02183.html Cite as:
[2013] SFTD 1,
[2012] UKFTT 506 (TC),
[2012] STI 3280
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Buxton v Revenue and Customs Commissioners First-tier Tribunal (INCOME TAX/CORPORATION TAX : Appeal) [2012] UKFTT 506 (TC) (13 August 2012)
INCOME TAX - claim for foreign tax credit relief for Guernsey tax - appeal against closure notice – whether valid claim made for one-ninth tax credits under ICTA s 231 – on the facts, no – jurisdiction of the Tribunal considered
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