Whether a taxpayer may invoke a public law defence to a claim for collection of taxes.
Held: Where the Board of Inland Revenue had concluded that an employee had knowingly received his income without deduction of PAYE, the ability to challenge that finding was no bar to a later defence on the basis that no evidence of such knowledge existed.
Simon Brown LJ, Aldous LJ, Mantell LJ
Times 13-May-1999, Gazette 26-May-1999, [1999] EWCA Civ 3020, [1999] STC 550, [1999] BTC 175, (1999) 11 Admin LR 565
Bailii
England and Wales
Taxes Management
Updated: 18 December 2021; Ref: scu.268837