The inspector may use discovery procedures after a tax assessment has been settled where it newly appears that the taxpayer has been undercharged. The discovery allowed is to be given a wide meaning.
Judges:
Viscount Simonds
Citations:
(1961) TC 176
Cited by:
Cited – Langham (HM Inspector of Taxes) v Veltema CA 26-Feb-2004
The tax inspector had sought to re-open a tax assessment outside the time limit provided. He had discovered that a house had been given to the tax payer by his employers. The taxpayer said this had been discoverable from his self-assessment tax . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 30 April 2022; Ref: scu.225368
