Walters (Inspector of Taxes) v Tickner: ChD 6 May 1992

A taxpayer is entitled to have his liability decided by the law and not by Inland Revenue Practice.

Citations:

Gazette 06-May-1992

Jurisdiction:

England and Wales

Cited by:

See AlsoWalters (Inspector of Taxes) v Tickner QBD 13-Jul-1993
A taxpayer may challenge an assessment if it was raised more than 12 months after the relevant year. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 06 August 2022; Ref: scu.90272