The Inland Revenue is to notify taxpayer of a change in acquiescence in practice to late payment.
Citations:
Ind Summary 12-Sep-1994
Jurisdiction:
England and Wales
Cited by:
Appeal from – Regina v Commissioners of Inland Revenue, ex parte Unilever plc CA 1996
The Revenue had refused to exercise a discretion in favour of the taxpayer in the same form it had granted for over twenty years. The taxpayer complained that this was unfair.
Held: The new approach to late applications, brought in without any . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax, Administrative
Updated: 23 July 2022; Ref: scu.86940