INCOME TAX AND NATIONAL INSURANCE CONTRIBUTIONS – payment by HMRC of
amount shown as repayable in self-assessment return – amendment to return by HMRC
following closure notice – appeal by taxpayer to FTT establishing that amount shown as
repayable in amended return too small but amount claimed in original return too high –
whether FTT correct to conclude no jurisdiction to further amend return to reflect amount
found by it to be repayable – No – appeal determined accordingly.