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Schuldenfrei v Hilton (Her Majesty’s Inspector of Taxes): CA 16 Jul 1999

Where an inspector issued an assessment to tax, but mistakenly completed it to say that no tax was payable, and the taxpayer did nothing to indicate reliance upon it, there was no agreement between the taxpayer and the inspector such as would prevent the collector of taxes withdrawing and amending the assessment.

Citations:

Times 12-Aug-1999, Gazette 02-Sep-1999, [1999] EWCA Civ 1869

Statutes:

Taxes Management Act 1970 54

Jurisdiction:

England and Wales

Citing:

Appeal fromSchuldenfrei v Hilton (Inspector of Taxes) ChD 25-Feb-1998
A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. . .

Cited by:

Appealed toSchuldenfrei v Hilton (Inspector of Taxes) ChD 25-Feb-1998
A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error. . .
Lists of cited by and citing cases may be incomplete.

Capital Gains Tax, Taxes Management

Updated: 12 April 2022; Ref: scu.146784

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