Tim Norton Motor Services Ltd and Another v Revenue and Customs (Income Tax and NICS – Benefits In Kind): FTTTx 14 Dec 2020

INCOME TAX AND NICs – benefits in kind – s114 -148 ITEPA – car benefits – whether SORN meant car was not made available.
INCOME TAX – s29TMA discovery assessment – whether discovery stale, s29(2) whether there was generally prevailing practice, whether s 29(5) applied; could a s29 assessment be made in an enquiry window
INCOME TAX- closure notice – whether letter was a closure notice, voluntary returns: whether s 21D TMA applied – effect of transitional provisions in s87(4)FA 2020 – whether s21D validated invalid enquiries.

Citations:

[2020] UKFTT 503 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 24 November 2022; Ref: scu.661822