References: [2016] UKUT 346 (TCC)
Links: Bailii
Ratio: 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
This case cites:
- Cited – Sheldrake v Director of Public Prosecutions; Attorney General’s Reference No 4 of 2002 HL (House of Lords, Bailii, [2004] UKHL 43, [2005] 1 AC 264, Times 14-Oct-04, [2005] 1 All ER 237, [2004] 3 WLR 976, [2005] RTR 13, (2004) 168 JP 669, (2004) 17 BHRC 339, [2004] All ER (D) 169)
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: . .
(This list may be incomplete)
Jurisdiction:
Last Update: 20-Oct-16
Ref: 570173
