Chapter EAIG13500
| Published date | 12 March 2016 |
| Record Number | EAIG13500 |
| Court | HM Revenue & Customs |
In the case of Pegasus Birds [2004] EWCA Civ 1015 heard in the Court of Appeal Carnwath J, ruled that even if one aspect of an assessment is not made to best judgement this should not automatically invalidate the whole assessment. Carnwath J offered the following guidance to tribunals
Even if it is established that there has been a breach of the ‘best of their judgement’ requirement in relation to some element of the assessment, it does not follow in my view that the whole assessment should be set aside…
Where however, the complaint in substance is not against the assessment as such, but it is that the amount has not been arrived at by ‘best of their judgement’, I see nothing in the statute or in principle which requires the whole assessment to...
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