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Legal 500, 2018

01 August 2016

UT Decision: The personal representative of Michael Wood (Deceased) v HMRC

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.
David Yates, Counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, for the Respondents.
To see the approved Decision click here.

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