(1) GLL BVK International Immobilien Spezialfonds (2) iii-BVK Europa Immobilien Spezialfonds v The Commissioners for HM Revenue and Customs: [2019] UKUT 0017 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Richards and Judge Thomas Scott on 23 January 2019.

Read the full decision in (1) GLL BVK International Immobilien Spezialfonds (2) iii-BVK Europa Immobilien Spezialfonds v The Commissioners for HM Revenue and Customs: [2019] UKUT 0017 (TCC) .

INCOME TAX – claims for repayment of tax paid by German real estate investment funds under the Non-Resident Landlord scheme – whether original claim for all income tax or only a proportion – if not, whether claim could be amended under TMA s114 – application to amend claim under Rule 5(3)(c) of FTT Rules – whether FTT could direct repayment of a greater sum than was claimed under TMA s50 or Schedule 1A – appeal dismissed.

Published 23 January 2019