Cook v HM Inspector of Taxes: SCIT 29 Nov 2004

SCIT INCOME TAX – relief for error or mistake – TMA 1970 s 33 – whether part of claim out of time – yes – whether conditions for relief satisfied – motoring expenses – returns made on basis of actual cost but taxpayer seeking to benefit from fixed profit car scheme – conditions not satisfied – appeal dismissed

Citations:

[2004] UKSC SPC00451

Links:

Bailii

Statutes:

Taxes Management Act 1970 33

Income Tax

Updated: 28 June 2022; Ref: scu.221412