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) >> Raftopoulou v Revenue & Customs [2015] UKUT 579 (TCC) (16 October 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/579.html
Cite as: [2015] UKUT 579 (TCC), [2015] STI 3364, [2016] STC 656, [2015] BTC 532

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Raftopoulou v Revenue & Customs [2015] UKUT 579 (TCC) (16 October 2015)

INCOME TAX – whether deeming provision in s 118(2) TMA could apply to deem out of time claim for repayment of income tax under Schedule 1AB TMA to have been in time where taxpayer had reasonable excuse – yes – whether tribunal had jurisdiction to hear the issue of whether claim out of time – yes – whether provisions on notices of enquiry and closure notices in Schedule 1A TMA enabled notice of enquiry and closure to be issued in immediate succession and in one document- yes - UT’s decision in Portland Gas Storage Limited considered - appeal allowed

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