New Judgment: Tinkler v Commissioners for Her Majesty’s Revenue and Customs [2021] UKSC 39 – UKSC Blog

Posted August 3rd, 2021 in accountants, agency, estoppel, news, service, Supreme Court, taxation by sally

‘The Supreme Court has unanimously allowed this appeal addressing whether a taxpayer is prevented from challenging the validity of an enquiry into their tax return by HMRC where both parties have proceeded, for nearly a decade, on the mistaken assumption that the enquiry was validly initiated by a letter sent to the taxpayer.’

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UKSC Blog, 30th July 2021