.png)
.png)
S Sehgal (TC3055)
A 2005/06 tax return in the married name of the divorced taxpayer was received by HMRC in May 2007. It declared employment income and a large capital gain in respect of a disposal of shares. A cheque in settlement was included with the document.
The taxpayer wrote to HMRC in May 2010 claiming the return had been submitted fraudulently by her ex-husband. She said she had no knowledge of the shares that and asked for a full refund of the capital gains tax (CGT) paid.
The Revenue said no amendments could be made to the return more than 12 months after the filing date. The department suggested the taxpayer claim overpayment relief under TMA 1970 sch 1AB.
Her claim was subsequently refused on the basis the relevant documents for the disposal of the shares had been filed at Companies House. The taxpayer appealed.
The First-tier Tribunal said the...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
