Morris and Another v Revenue and Customs: ChD 23 May 2007

The court heard an appeal against a preliminary decision of the Special Commissioners about two issues of principle which affect forthcoming appeals against assessments to self-assessments made by the Respondent Commissioners against them. The two issues are: (a) whether the time limit imposed by section 34 of the 1970 Act (‘TMA’) applies to closure notices under section 28A(2) TMA so as to amend the taxpayers’ returns containing the self-assessment of their liability to CGT for the year 1997/98; and (b) whether Article 6 of the European Convention on Human Rights and Fundamental Freedoms (‘ECHR’) as applied by the Human Rights Act 1998 to the taxpayers’ appeals against the penalty determinations under s.95 TMA alters the burden of proof in relation to the appeals against the other assessments and notices which are listed for hearing at the same time but do not themselves involve any element of penalty.
Patten J
[2007] EWHC 1181 (Ch)
Taxes Management Act 1970 28A 34 95, European Convention on Human Right 6
England and Wales

Updated: 03 February 2021; Ref: scu.252515