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 The Personal Representative of Michael Wood (Deceased) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0346 (TCC).

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

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