The Commissioners for HM Revenue and Customs v Eric Walker: [2016] UKUT 00032 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Sinfield on 1 February 2017.

Read the full decision in The Commissioners for HM Revenue and Customs v Eric Walker: [2016] UKUT 00032 (TCC).

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.

Published 21 February 2017