Cross J said: ‘I do not find it in the least surprising that Parliament, when it decided in 1942 to allow assessments to be reopened and penalties claimed at any distance of time if fraud or wilful default was proved, should have wished the provisions which it was enacting to extend to cases where the fraud or wilful default was committed by an agent and it could not be proved that the taxpayer was privy to it . . it would be unfortunate if a taxpayer could escape liability by saying: ‘It is true that you have proved that my agent committed fraud on my behalf; but you have failed to prove that I was privy to it, and as you did not discover it until after six years had expired I can take – and propose to take – advantage of it.”
Judges:
Cross J
Citations:
(1968) 44 TC 515, [1968] Ch 719
Jurisdiction:
England and Wales
Cited by:
Cited – Plevin v Paragon Personal Finance Ltd SC 12-Nov-2014
PPI Sale – No Recovery from Remote Parties
The claimant sought repayment of payment protection insurance premiums paid by her under a policy with Norwich Union. The immediate broker arranging the loan was now insolvent, and she sought repayment from the second and other level intermediaties. . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 24 July 2022; Ref: scu.538769
