A taxpayer may challenge an assessment if it was raised more than 12 months after the relevant year.
England and Wales
See Also – 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. . .
Appeal from – Walters v Tickner (Inspector of Taxes) CA 9-Aug-1993
An appeal out of time from an assessment was allowed where there was an unqualified exemption. . .
Lists of cited by and citing cases may be incomplete.
Updated: 06 August 2022; Ref: scu.90270