United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Wood v Revenue And Customs [2016] UKUT 346 (TCC) (25 July 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/346.html
Cite as: [2016] UKUT 346 (TCC)

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Wood v Revenue And Customs [2016] UKUT 346 (TCC) (25 July 2016)

INCOME TAX– discovery assessments made against taxpayer relying on extended time limits on grounds of deliberate conduct - death of taxpayer - whether assessments should be discharged on grounds personal representative cannot receive a fair trial-ss 29 and 36 TMA 1970 –Art 6 Human Rights Convention-appeal dismissed

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