Limited chance for voluntary return refunds?..Rule change. The case of R (on the application of Andrew Michael Higgs) [2015] UKUT 92 (TCC) (see Follow up ) led to a surprising result for the
taxpayer. Higgs (H) submitted his tax return, showing a refund for the 2006/07 year, outside the normal four-year time limit. He’d already made a payment, which...
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