FTTTx Income Tax/Corporation Tax : Human Rights – INCOME TAX – preliminary issue – discovery assessments – extended time limits – ss 29 and 36 TMA 1970 – death of taxpayer – whether art 6 Human Rights Convention engaged – whether contrary to overriding objective in Tribunal Procedure Rule 2 to allow proceedings to continue
[2015] UKFTT 282 (TC)
Bailii
European Convention on Human Rights 6, Taxes Management Act 1970 29 36
England and Wales
Income Tax, Human Rights
Updated: 01 November 2021; Ref: scu.549556
