Where an inspector issued an assessment to tax, but mistakenly completed it to say that no tax was payable, and the taxpayer did nothing to indicate reliance upon it, there was no agreement between the taxpayer and the inspector such as would prevent the collector of taxes withdrawing and amending the assessment.
Citations:
Times 12-Aug-1999, Gazette 02-Sep-1999, [1999] EWCA Civ 1869
Statutes:
Jurisdiction:
England and Wales
Citing:
Appeal from – Schuldenfrei v Hilton (Inspector of Taxes) ChD 25-Feb-1998
A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. . .
Cited by:
Appealed to – Schuldenfrei v Hilton (Inspector of Taxes) ChD 25-Feb-1998
A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax, Taxes Management
Updated: 12 April 2022; Ref: scu.146784
