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Rectification in the FTT: the fix for a lack of jurisdiction

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Although the FTT does not have jurisdiction to make an order for rectification or rescission, there is binding authority that allows it to consider whether a court would make such an order and then determine the appeal as if it had been ordered. In the recent case of Cooke, the FTT easily found that rectification would be ordered and, unlike previous cases, there was no reference to HMRC disputing the jurisdiction. Cooke serves as a reminder to taxpayers of the existence of this power and gives hope that HMRC may be willing to hear these arguments at the enquiry stage.

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