Decision Number: | TC 08459 |
Appellant: | SHAUN McCUMISKEY |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Heather GETHING |
Date Of Decision: | 12/04/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | Appointment of agent: whether agent may delegate without the taxpayer's authority- No. Whether discovery assessment can be made to recover lost tax by fraudulent conduct of sub-agent No. Appeal allowed |