Hart v Revenue and Customs: FTTTx 12 Mar 2012

Income tax – self assessment – whether Notice to File had been delivered – on the facts, no – whether the Interpretation Act s 7 deems the Notice to have been delivered – no – appeal allowed and penalty set aside

Citations:

[2012] UKFTT 185 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 12 November 2022; Ref: scu.462615