Money withdrawn from joint a/c belongs to one who withdraws it

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 ...