29 August 2024
Peter Marano v HMRC: [2024] EWCA Civ 876
In Peter Marano v HMRC, the Court of Appeal upheld the decision of the Upper Tribunal that the effect of s103 Finance Act 2020 was that a notice to file a tax return issued by HMRC using an automated process was valid. It was therefore no longer necessary for HMRC to prove the involvement of an “officer of the Board” in the giving of such a notice.
Sadiya Choudhury KC acted for HMRC.
You can find a copy of the Court of Appeal judgment here.
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