Timothy J A Norton & Tim Norton Motor Services Ltd v The Commissioners for HM Revenue and Customs [2023] UKUT 00048 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Greg Sinfield and Judge Nicholas Paines KC on 23 February 2023
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INCOME TAX and NICs 鈥� benefits in kind 鈥� ss 114 -148 ITEPA 鈥� car benefits 鈥� whether SORN meant car was not made available 鈥� discovery assessment 鈥� s 29 TMA 鈥� whether validly raised before officer ceased to be entitled to enquire into taxpayer鈥檚 return 鈥� closure notice 鈥� ss 28A, 114 TMA 鈥� whether defect of form cured by s 114
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Published 1 March 2023