Tax

D'Ambra v Revenue and Customs (INCOME TAX/CORPORATION TAX : Appeal)

[2016] UKFTT TC TC05381First-tier Tribunal (Tax)2016

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Application for re-instatement of appeal - PAYE � underpaid tax -change to coding notice �appealable decision � Held � appeal no real prospect of success � appeal not reinstated.

Sitting in public at Eastgate House, Newport Street, Cardiff on 2 September 2016

Mr Bradley, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents

This is an application by Mr D�Ambra to have his case re-instated in response to the Tribunal�s decision of 15 June 2016 that it should be withdrawn as a result of HMRC agreeing to withdraw Mr D�Ambra�s PAYE coding notice for the 2016-7 tax year, having accepted that Mr D�Ambra does not agree to them collecting underpaid tax through his PAYE coding.

Mr D�Ambra argues that while HMRC have agreed to change his coding notice for 2016-17 they have not waived the �445.30 of tax which they allege remains due from Mr D�Ambra and that he wishes to appeal against the payment of that tax.

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