[2025] UKUT 00165 (TCC) Roger Murphy v The Commissioners for His Majesty's Revenue and Customs
Upper Tribunal Tax and Chancery decision of Mr Justice Smith and Judge Jones on 3 June 2025
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INCOME TAX 바카라 사이트“바카라 사이트“ share loss relief pursuant to s.574 Income and Corporation Tax Act 1988 바카라 사이트“ incurred in 2006-07 but claimed and carried back against income on 2005-06 return 바카라 사이트“Schedule 1B TMA 1970 applies so as to treat claim as relating to 2006-07 바카라 사이트“ standalone claim not made 바카라 사이트˜in바카라 사이트™ 05-06 return because information provided did not go to the calculation of tax - thus HMRC validly opened enquiries both into a) the claim made outside the 05-06 return pursuant to Schedule 1A TMA, and b) 06-07 return under section 9A TMA 바카라 사이트“ both closure notices valid as reasonable recipient would understand them to deny all relief claimed despite incorrect figures included 바카라 사이트“ Appellant바카라 사이트™s appeal dismissed and HMRC바카라 사이트™s cross-appeal allowed