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.


Ind Summary 09-Aug-1993


England and Wales


Appeal fromWalters (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. . .

Cited by:

See AlsoWalters (Inspector of Taxes) v Tickner CA 26-Jan-1994
An obscure provision was not sufficient to displace practice and a right of exemption. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 06 August 2022; Ref: scu.90273