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:
Statutes:
Taxes Management Act 1970 36(1)
Income Tax
Updated: 10 June 2022; Ref: scu.195397