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) >> Derry, R. (On The Application Of) v Revenue And Customs [2015] UKUT 416 (TCC) (28 July 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/416.html
Cite as: [2015] WLR (D) 379, [2016] STC 334, [2015] UKUT 416 (TCC), [2015] BTC 525, [2015] STI 2557

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Derry, R. (On The Application Of) v Revenue And Customs [2015] UKUT 416 (TCC) (28 July 2015)

Application for judicial review – self-assessment in annual return – claim to relief under Chapter 6 of Part 4 of Income Tax Act 2007 (dealing with share loss relief) – whether such a claim governed by section 42(11A) of, and Schedule 1B, to Taxes Management Act 1970 – whether any enquiry into claim should be under section 9A or under Schedule 1A of Taxes Management Act 2007- whether claim given effect within paragraph 4 of Schedule 1A to Taxes Management Act 1970 – whether judicial review appropriate procedure

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