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

Read Full Decision TIMOTHY NORTON TIM NORTON MOTOR SERVICES LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

INCOME TAX and NICs – benefits in kind – ss 114 -148 ITEPA – car benefits – whether SORN meant car was not made available – discovery assessment – s 29 TMA – whether validly raised before officer ceased to be entitled to enquire into taxpayer’s return – closure notice – ss 28A, 114 TMA – whether defect of form cured by s 114

Published 1 March 2023