HL Income tax – Procedure – Back duty – Neglect – Assessments made after six years, but within six years of determination of assessment for normal year – Taxpayer not entitled to make representations on application for leave to assess out of time – Finance Act 1960 (8 and 9 Eliz. 2, c.44), 5.51(3); Income T ax Management Act 1964 (c.37), 5.6.
Citations:
[1972] UKHL TC – 48 – 14
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 18 June 2022; Ref: scu.559822