A taxpayer’s inactive acquiescence in an inspector’s mistaken acceptance did not create an agreement which could restrain correction of the error.
Times 25-Feb-1998
Taxes Management Act 1970 54
England and Wales
Citing:
Appealed to – 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 . .
Cited by:
Appeal from – 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 . .
Lists of cited by and citing cases may be incomplete.
Capital Gains Tax, Taxes Management
Updated: 13 December 2021; Ref: scu.89052
