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Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland: CA 27 Jun 2000

An application to the commissioner for special authority and consent to inspect bank accounts could be signed by an officer having that authority; for these purposes there was no need to distinguish between an order and a decision and might be oral. A decision refusing such an application on the grounds that it was not … Continue reading Regina v Special Commissioners of Income Tax, Ex Parte Inland Revenue Commissioners; R v Inland: CA 27 Jun 2000

Regina v Commissioners of Inland Revenue, Ex Parte Ulster Bank Ltd: QBD 15 May 1997

An Inland Revenue notice served to require production of documents from a third party may include a request for conjectural classes of documents. Citations: Times 15-May-1997 Statutes: Taxes Management Act 1970 20(8A) Income Tax Updated: 09 April 2022; Ref: scu.86426

Rincham Ltd v Revenue and Customs: FTTTx 18 Oct 2010

Appeal brought under Section 20(8B) of the Taxes Management Act 1970 against a Section 20(8A) Taxes Management Act 1970 notice – whether the notice was onerous and should be confirmed, varied or cancelled [2010] UKFTT 502 (TC) Bailii England and Wales Taxes Management Updated: 23 December 2021; Ref: scu.426641