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 from – 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. . .
See Also – Walters (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.
Updated: 06 August 2022; Ref: scu.90273