In Re Mcguckian: QBD 12 May 1999

When applying ex parte to a special commissioner for permission to make an extended time tax assessment, an inspector need not disclose all the circumstances of the case, but only those which were necessary to allow the commissioner to judge whether there was a loss.

Citations:

Times 12-May-1999

Statutes:

Taxes Management Act 1970 41

Jurisdiction:

England and Wales

Income Tax

Updated: 09 December 2022; Ref: scu.82052