Counsel had argued about the imposition of a penalty where no assessment had yet been made. Lord Hanworth MR said: ‘In language which was, perhaps, coloured by a warmth of feeling about it, he suggested that it was entirely wrong, and, indeed, made an inroad upon the rights of the subject that there should be any sum ever accepted from the subject in discharge of a liability in respect of which there had not been the assessment, or paper imposing the assessment, served upon him. In my view that argument is unsound. I do not think it is necessary in all cases, in order to enable the Crown to receive money, that there should be an assessment actually served of that sum which is ultimately paid.’
Judges:
Lord Hanworth MR
Citations:
(1930) 16 TC 1
Jurisdiction:
England and Wales
Cited by:
Cited – Inland Revenue Commissioners v Nuttall CA 1990
The Revenue and the taxpayer had agreed that the latter should pay andpound;15,000 in consideration of the Revenue taking no proceedings against him for tax penalties or interest. The taxpayer paid only andpound;5,000 and the Revenue sought summary . .
Cited – Stockler v HM Revenue and Customs ChD 22-Sep-2009
The taxpayer appealed against a decision confirming the Commissioners’ power to impose a penalty on him. It was said that his solicitors’ firm had negligently understated its profits. A settlement was proposed allowing a withdrawal of the return, . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 09 November 2022; Ref: scu.375138
