±¬ÁÏÍø

Confirmative decisions: These decisions do not re-open time limits for formal contestation.

The ±¬ÁÏÍøDT found, in its earlier Judgment McCloskey ±¬ÁÏÍøDT/2012/199 that only the decision pertaining to the Statement of Tax Settlement for the year 2010 was receivable. Following the Tribunal¡¯s Judgments in McCloskey ±¬ÁÏÍøDT/2012/199 and Johnson ±¬ÁÏÍøDT/2011/144, as confirmed by the Appeals Tribunal in Johnson 2012-±¬ÁÏÍøAT-240, the Respondent no longer contests the illegality of the decision to use the Applicant¡¯s wife¡¯s foreign income tax credit. The Respondent nevertheless refuses to reimburse to the Applicant the staff assessment deductions made, which the latter contests. The Tribunal finds in favor...