Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - tax cases

17 May 2007
Categories: Tax cases
Duffy (SpC 596); CRC v Royal Society for the Prevention of Cruelty to Animals and CRC v ToTel; Meilicke and others v Finanzamt Bonn-Innenstadt (Case C-292/04)

Well discovered

A self-employed musician filed self-assessment tax returns for the six years to 2002-03. The Inspector sent a TMA 1970 s 9A notice opening an enquiry into his 2002-03 return. The Inspector also sent a letter requesting information relating to that return and asking about capital gains on his private residence disclosed in his other returns although he subsequently admitted that these were beyond the scope of the enquiry. The taxpayer said at a meeting that he did not own a Spanish property or bank account although he had done so before the meeting. The Inspector issued a closure notice for 2002-03 but made discovery assessments for the years 1999-2000 to 2003-04. The taxpayer appealed. He argued there could be no discovery when a s 9A notice was issued and that the notice was fundamentally flawed so anything flowing from that was also flawed. With...

Only subscribers may read the full article

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon