Case Law

This page shows a summary of relevant case law. To view the section of legislation to which the case law applies, click the link below:

Case Law

Under the self assessment provisions an Inspector has a right to raise an amended assessment. In Rigby v Jayatilaka (HM Inspector of Taxes) 2000 STC 179

Judicial review of the decision of the General Commissioners to allow an extension of time for an appeal in R (on the application of Cook) v General Commissioners of Income Tax & Another 2007 STC 499

Appeal concerns the taxation of an employee share award. 11TACD2018