A tax inspector applying ex parte for an order allowing the raising of an extended time limit assessment on the grounds of fraud, wilful default or neglect, was obliged to provide the special commissioner with all the information necessary to make the judgment without being misleading or omitting relevant detail. Nevertheless the standard was not the same as for ex parte applications where the consequences would not be limited by the right of appeal of a party.
Times 23-Feb-2000
Northern Ireland
Income Tax
Updated: 14 January 2022; Ref: scu.82053
