William Andrew Tinkler v The Commissioners for HM Revenue and Customs:[2018] UKUT 0073 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Sinfield on 13 March 2018.
Read the full decision in .
INCOME TAX 바카라 사이트“ whether notice of enquiry validly given 바카라 사이트“ notice not given to taxpayer바카라 사이트™s usual or last known place of residence 바카라 사이트“ copy notice sent to agent for information and acknowledged - whether agent authorised to accept notice 바카라 사이트“ whether taxpayer estopped from asserting invalidity of enquiry 바카라 사이트“ whether actual knowledge of enquiry by taxpayer sufficient notice.
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Published 13 March 2018