Reid, Emblin v Revenue and Customs: UTTC 3 Mar 2020

INCOME TAX, JUDICIAL REVIEW – Whether adjustments made under s28B(4) of Taxes Management Act 1970 are ‘closure notices’ – whether requirements necessary for issue of accelerated payment notices met – whether HMRC entitled to issue a new accelerated payment notice having withdrawn an earlier notice

Citations:

[2020] UKUT 61 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 19 November 2022; Ref: scu.650135