Joost Lobler v The Commissioners for HM Revenue and Customs: [2015] UKUT 0152 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Proudman DBE on 26 March 2015.

Read the full decision in Joost Lobler v The Commissioners for HM Revenue and Customs: [2015] UKUT 0152 (TCC).

Income Tax- ITTOIA 2005- effect of partial surrenders of insurance policies by individual- did claimant make a mistake for which rectification is available? Yes. Should s. 539 of ITTOIA or s. 50 of TMA 1970 be read so as to remove restrictions on deficiency relief or to reduce the tax payable? No. Can the FTT entertain the public law issues? No.

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