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The 2015-16 tax year
The 2015-16 tax year
On the same day, 2 March 2020, Mrs McGuire issued a discovery assessment under TMA s 29 in relation to the 2015-16 tax year. The amount assessed was £104,209. The assessment included the 30-day time limit for an appeal, and it was sent to Haines Watts and Mr Milhill at Ms Griffiths’ address.
- Heading
- Introduction
- The matters before the Tribunal
- The evidence
- Mr Milhill’s business and the addresses
- Late filing penalties
- The 2014-15 tax year
- The 2015-16 tax year
- The subsequent correspondence and assessments
- The appeals and applications, and the bankruptcy petition
- Mr Milhill’s mental health
- Mr Milhill’s physical health
- Ms Griffith’s health
- ISSUE 1: WHETHER MR MILHILL WAS NOTIFIED
- The Law
- The legislation under which the decisions were made
- The Interpretation Act
- The UT judgment in Websons
- Application to this case
- Decisions issued after 3 July 2020
- Decisions copied to Mr Milhill on 9 July 2020
- Decisions sent to Ms Griffiths
- ISSUE 2: WHETHER TO GIVE PERMISSION
- The time limits
- The Case Law
- The length of the delays
- Serious and/or significant?
- Mr Milhill’s health?
- Conclusions