McCumiskey v Revenue and Customs (Procedure : Other): FTTTx 12 Apr 2022

Appointment of agent: whether agent may delegate without the taxpayer’s authority- No. Whether discovery assessment can be made to recover lost tax by fraudulent conduct of sub-agent No. Appeal allowed

Citations:

[2022] UKFTT 128 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 14 May 2022; Ref: scu.676364