Sir Stephen Oliver QC

Decision released 19 March 2007

Assessment – Discovery – Whether discovery assessment could be made to correct alleged overclaim of the expenditure relating to motor rallying – Whether Revenue officer could have been reasonably expected, on the basis of information made available to him before the relevant date, to be aware that the original self-assessment was insufficient – No – Taxes Management Act 1970, s. 29(5) and (6)

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