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England & Wales / UK · Case · Score 1

Lester v Revenue And Customs (Income tax - whether the appellant is entitled to make claims for relief under s72 of the Income Tax Act 2007 ("ITA") - whether the extended time limit for doing so in s 43(2) of the Taxes Management Act 1970 applies) [2026] UKFTT 323 (TC) (02 March 2026)

case-law

Summary

From First-tier Tribunal (General Regulatory Chamber)

Why it matters

Originates from England & Wales / UK. Classified as case.

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