United Kingdom Upper Tribunal (Tax and Chancery Chamber)

Revenue and Customs v Eric Walker (INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS) [2016] UKUT 32 (TCC) (1 February 2017)

INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – payment by HMRC of amount shown as repayable in self-assessment return – amendment to return by HMRC following closure notice – appeal by taxpayer to FTT establishing that amount shown as repayable in amended return too small but amount claimed in original return too high – whether FTT correct to conclude no jurisdiction to further amend return to reflect amount found by it to be repayable – No – appeal determined accordingly.

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