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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
21 February 2017
Category:
Tax
Release date:
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

Updates to this page

Published 21 February 2017