Market leading insight for tax experts
View online issue

HMRC v Dr V Raftopoulou

In HMRC v Dr V Raftopoulou [2018] EWCA Civ 818 (18 April 2018) the Court of Appeal found that the FTT had been right to strike out an appeal.

The taxpayer had made a claim for repayment which HMRC had rejected by letter as out of time. He had then appealed to the FTT which had struck out the appeal following HMRC’s application. On appeal the UT had remitted the appeal to the FTT on the basis that the claim was potentially within time. HMRC appealed against the UT’s decision.

There were two issues. The first was whether HMRC’s rejection of the repayment claim gave rise to a right of appeal under TMA 1970 Sch 1A para 9(1). This turned on whether HMRC’s letter rejecting the claim constituted a closure notice under Sch 1A para 7(2). The second issue was whether TMA 1970 s...

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.