(Guyana) The word ‘best’ when used to refer to the judgment of a tax officer making an assessment of tax due, rather than implying a higher than normal standard, is a recognition that the result may necessarily involve an element of guesswork. It means simply ‘to the best of (their) judgment on the information available’
Judges:
Lord Donovan
Citations:
[1971] 1 WLR 514, [1971] UKPC 5, [1971] TR 29
Links:
Jurisdiction:
Commonwealth
Cited by:
Cited – Pegasus Birds Ltd v Commissioners of HM Customs and Excise CA 27-Jul-2004
The taxpayer complained that the assessment imposed by the Commissioners was wholly unreasonable, and void. The tribunal had found the assessment wholly unreasonable, but the High Court had allowed the Commissioners’ appeal.
Held: There was no . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 11 June 2022; Ref: scu.200234
