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Dr Vasiliki Raftopoulou v CRC, Upper Tribunal (Tax and Chancery Chamber), 16 October 2015
The taxpayer submitted her 2006/07 self-assessment return on 14 January 2008. It showed a tax liability of about £18 000. The taxpayer believed the amount due was the result of a mistake but instead of amending her return under TMA 1970 s 9ZA she claimed repayment under TMA 1970 Sch 1AB in October 2011.
HMRC rejected the claim as out of time.
The First-tier Tribunal said the matter did not fall within its jurisdiction because the claim had been made outside the statutory four-year time limit. The taxpayer appealed.
The Upper Tribunal said that the letter of 13 October 2011 could not constitute a claim in time and could not therefore constitute one under Sch 1AB unless s 118(2) applied with the effect that it was treated as having been made in time.
On this the judge considered that nothing...
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