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

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 March 2023
Category:
Tax
Release date:
23 February 2023

Read Full Decision

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

Updates to this page

Published 1 March 2023