Self Assessed (No.2) v Inspector of Taxes: SCIT 22 Nov 1999

SCIT SELF-ASSESSMENT – Notice by the Inspector to the taxpayer calling for documents – Validity of notice – Acceptance by the Inspector that the notice had been complied with and that no penalties could be imposed upon the taxpayer – Whether the appeal should continue – Application for costs by the taxpayer – Taxes Management Act 1970 section 19A.

Citations:

[1999] UKSC SPC00224

Links:

Bailii

Statutes:

Taxes Management Act 1970 19A

Income Tax

Updated: 10 June 2022; Ref: scu.195349