A notice issued by an inspector was not an agreement with the taxpayer. The tax inspector’s calculation of the taxpayers liability upon receipt of the self assessment form could not be sufficient top prevent later amendments to the self-assessment returns. The assessment calculated by the inspector was treated under the Act as a calculation carried out on behalf of the taxpayer, and what was claimed was, in effect an agreement with himself.
Times 21-Mar-2000
Taxes Management Act 1970 9
England and Wales
Updated: 01 October 2021; Ref: scu.88786
