“FIRST-TIER TRIBUNAL TAX CHAMBER Heard On: 25 and 26 November 2025Judgment Date: 2 March 2026 B e f o r e :”
You're reading the free summary of 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). Create a free account to unlock the full reasoning, the cited authorities and the verbatim judgment — plus structured briefs for 412,000+ UK judgments.
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