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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Pearlberg v Varty (Inspector of Taxes) [1972] UKHL TC_48_14 (22 March 1972)
URL: http://www.bailii.org/uk/cases/UKHL/1972/TC_48_14.html
Cite as: 48 TC 14, [1972] 1 WLR 534, [1972] 2 All ER 6, [1972] TR 5, [1972] WLR 534, [1972] UKHL TC_48_14

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Pearlberg v Varty (Inspector of Taxes) [1972] UKHL TC_48_14 (22 March 1972)

Income tax - Procedure - Back duty - Neglect - Assessments made after six years, but within six years of determination of assessment for normal year - Taxpayer not entitled to make representations on application for leave to assess out of time - Finance Act 1960 (8 & 9 Eliz. 2, c.44), 5.51(3); Income T ax Management Act 1964 (c.37), 5.6.

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URL: http://www.bailii.org/uk/cases/UKHL/1972/TC_48_14.html