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Decision Number: TC 05075
Appellant: Michael Mabbutt
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Miss Jane BAILEY
Date Of Decision: 05/05/2016
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Appeal
Notes: SELF ASSESSMENT – notice of enquiry into return given under Section 9A Taxes Management Act 1970 – whether notice of enquiry valid if return incorrectly described in notice – no – whether notice saved by Section 114
Taxes Management Act 1970 – no
Decision(s) to Download: TC05075.pdf TC05075.pdf