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FTT rejects taxpayer’s appeal over ‘unsolicited’ tax returns

A taxpayer who had always paid tax at source under PAYE and submitted unsolicited tax returns in an attempt to address overpayments, has lost an appeal at tax tribunal over HMRC’s refusal to accept the returns.

  • Shared by Accountancy Daily
  • April 12, 2019
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HMRC rejected the returns, forcing appellant Stephen Raison to take the case to the First Tier Tribunal (FTT) where he lost the appeal on a procedural point.

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