Kirby v Revenue and Customs Commissioners

Tax – Appeal. The appellant taxpayer's challenge to two closure notices by the respondent Revenue and Customs Commissioners succeeded in part. The First-tier Chamber (Tax Chamber) held that the assessment for 2011-2012 would be varied from £1,296.25 to £1,153.05, but that it was not arguable that only half of the appellant's pension receipts should be assessed as his income.

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