A student who was not liable to UK tax under the double taxation convention with Bangladesh was entitled to appeal in respect of HMRC’s reduction of a tax repayment by what it considered to be a tax underpayment for an earlier year.
The appellant, a Bangladeshi national, entered the UK as a student on 10 August 2009 and returned to Bangladesh in October 2014.â¯While in the UK he was also employed on a part-time basis, and income tax was deducted from his earnings.â¯In February 2018, the appellant’s solicitors submitted a claim to HM Revenue and Customs (HMRC) for the repayment of tax he had paid whilst in the UK, because under Article 19 of the UK-Bangladesh Double Tax Convention (DTC) 1980 a student in the appellant’s position was not liable to UK tax on his earnings.
HMRC accepted that 
