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.
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INCOME TAX – whether notice of enquiry validly given – notice not given to taxpayer’s usual or last known place of residence – copy notice sent to agent for information and acknowledged - whether agent authorised to accept notice – whether taxpayer estopped from asserting invalidity of enquiry – whether actual knowledge of enquiry by taxpayer sufficient notice.
Published 13 March 2018