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 Also – Walters (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