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 鈥� whether notice of enquiry validly given 鈥� notice not given to taxpayer鈥檚 usual or last known place of residence 鈥� copy notice sent to agent for information and acknowledged - whether agent authorised to accept notice 鈥� whether taxpayer estopped from asserting invalidity of enquiry 鈥� whether actual knowledge of enquiry by taxpayer sufficient notice.
Updates to this page
Published 13 March 2018