In Rotberg, the FTT decided that, in direct tax appeals, the tribunal’s jurisdiction is limited to considering the application of the tax provision in question, in this instance TMA 1970 s 50(6), and does not extend to legitimate expectation.
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In Rotberg, the FTT decided that, in direct tax appeals, the tribunal’s jurisdiction is limited to considering the application of the tax provision in question, in this instance TMA 1970 s 50(6), and does not extend to legitimate expectation.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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