Bensoor v HM Inspector of Taxes: SCIT 17 Jan 2005

SCIT Inland Revenue – officer of the Board – persons within definition – power to transfer functions to another officer
Income tax – self assessment – scope of enquiry under TMA 1970 s 9A – nature of return under TMA 1970 s 8
Special Commissioners – withdrawal of certain grounds of appeal – costs – whether wholly unreasonable

Citations:

[2004] UKSPC SPC00456

Links:

Bailii

Income Tax

Updated: 29 June 2022; Ref: scu.222570