HM Inspector of Taxes v Veltema: ChD 10 Dec 2002

The inspector appealed a finding that he was unable to challenge a self-assessment after the normal time limit.
Held: The Act allowed an exemption on the basis that the inspector ‘could not have been reasonably expected on the basis of the information made available to him before the time of the deadline to be aware’ of the insufficiency of the declaration. The starting point was whether the information provided by the taxpayer was sufficient to say he could reasonably aware of the insufficiency. Here the Inspector had had the documents for eighteen months before the deadline, and had ample time to take the few steps which would allow him to judge that sufficiency. Appeal dismissed.
Park J
Times 02-Jan-2003, [2002] EWHC 2689 (Ch)
Taxes Management Act 1970 29(5)
England and Wales
Cited by:
Appeal fromLangham (HM Inspector of Taxes) v Veltema CA 26-Feb-2004
The tax inspector had sought to re-open a tax assessment outside the time limit provided. He had discovered that a house had been given to the tax payer by his employers. The taxpayer said this had been discoverable from his self-assessment tax . .

Lists of cited by and citing cases may be incomplete.
Updated: 20 August 2021; Ref: scu.178893