UTTC INCOME TAX – discovery assessments made against taxpayer relying on extended time limits on grounds of deliberate conduct – death of taxpayer – whether assessments should be discharged on grounds personal representative cannot receive a fair trial – ss 29 and 36 TMA 1970 -Art 6 Human Rights Convention-appeal dismissed
[2016] UKUT 346 (TCC)
Bailii
England and Wales
Citing:
Cited – Sheldrake v Director of Public Prosecutions; Attorney General’s Reference No 4 of 2002 HL 14-Oct-2004
Appeals were brought complaining as to the apparent reversal of the burden of proof in road traffic cases and in cases under the Terrorism Acts. Was a legal or an evidential burden placed on a defendant?
Held: Lord Bingham of Cornhill said: . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 24 January 2022; Ref: scu.570173