McEwan v Martin (Inspector of Taxes): ChD 20 Jan 2005

The tax inspector had sought to make an assessment outside the six year period, saying that the accounts had been prepared negligently. The taxpayer had claimed roll-over relief.
Held: The fact that the inspector had relied on professionally drawn accounts without investigating them further at the time was not a reason to disallow a reopening of the accounts. The inspector had been entitled to rely upon the accounts at the time. They did not cease to have been prepared negligently only because the tax inspector had accepted them.


Park J


Times 01-Jul-2005


Taxes Management Act 1970 36


England and Wales

Taxes Management

Updated: 09 May 2022; Ref: scu.228427