MR T H K EVERETT

Decision released 12 July 1999

Income tax - Practice and procedure - Self assessment - Appeal against notice to taxpayer pursuant to Taxes Management Act 1970 s 19A requiring taxpayer to make available to Inspector certain information - Prior issue of notice pursuant to Taxes Management Act 1970 s 9A - Validity of s 19A notice - Interpretation Act 1978 s 7

HEADNOTE

The issue was whether a notice was posted by the inspector so as to reach the taxpayer in the ‘ordinary course of post’.

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