[2018] EWHC 1688 (Admin)

The Honourable Mr Justice Lewis

Judgment delivered 4 July 2018

TMA 1970, s. 30R (on the application of De Silva ) v R & C Commrs [2017] BTC 37 – TMA 1970, s. 59B(5), 12AC, 28B, Sch. 1B, para. 2R & C Commrs v Cotter [2013] BTC 837 – TMA 1970, s. 8, s. 28A, 28B, s. 59BR (on the application of Archer) v R & C Commrs [2018] BTC 1Knibbs; Barrett v R & C Commrs [2018] BTC 11.

  The appellant involved a challenged whether notifications of amendments were valid and whether TMA 1970, s 58B(5) mechanically enabled the requirement to repay tax. The challenge failed.


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