학술논문
An outrageously unfair result
Document Type
Journal Article
Author
Source
Tax. 2018, 182(4668), 15-17
Subject
Language
English
ISSN
0040-0149
Abstract
Comments on HMRC's reaction to Lobler v Revenue and Customs Commissioners (UT) on high unexpected tax liability for a taxpayer who partly surrendered life policies, which the court remedied by rectification as a mistake. Considers the procedure for taxpayers who make similar mistakes to ask HMRC for recalculation.