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Money withdrawn from joint a/c belongs to one who withdraws it
Case Law Details
- Case Name
- Klaus Otto Pflum Vs Commissioners for Her Majesty's Revenue and Customs (First Tier Tribunal Tax Chamber)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- All ITAT
UK – First Tier Tribunal Tax Chamber
Klaus Otto Pflum
v.
Commissioners for Her Majesty’s Revenue and Customs
APPEAL No.TC/2011/04180
JUNE 1, 2012
DECISION
1. By Notice of Appeal dated 2 June 2011, the Appellant, Mr Klaus Otto Pflum (“Mr Pflum”) appealed against the amendments made by the Respondents (“HMRC”) to his self assessment returns for the years ended 5 April 2007 and 5 April 2008 as set out in closure notices dated 29 March 2011. Specifically, Mr Pflum appeals against the additional tax of £64,507.66 assessed in respect of the year ended 5 April 200...
