Cox v General Commissioners for Poole and Inland Revenue Commissioners. 1988 BTC 37
Judgment delivered 25 November 1987.
Penalties – Failure to submit returns – Taxpayer submitted returns with ‘details to follow’ entered against some items – Whether taxpayer had failed to submit return.
The taxpayer had two employments dealt with by different tax districts. He had sent in returns for the years 1982-83, 1984-85 and 1985-86 with ‘to be advised’ or ‘details to follow’ entered against certain items. He requested that the returns be sent back to him for completion. This the inspector refused to do.