The Personal Representative of Michael Wood (Deceased) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0346 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Herrington on 25 July 2016.
Read the full decision in .
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
Published 21 February 2017