Chartered Accountant v Inspector of Taxes: SCIT 30 May 2002

INCOME TAX – out of time assessments – whether loss of tax attributable to fraudulent or negligent conduct of Appellant – yes – appeal dismissed – TMA 1970 s 36(1)

Citations:

[2002] UKSC SPC00358

Links:

Bailii

Statutes:

Taxes Management Act 1970 36(1)

Income Tax

Updated: 10 June 2022; Ref: scu.195397