Morris and Another v HM Revenue and Customs
| Jurisdiction | England & Wales |
| Neutral Citation | [2007] EWHC 1181 (Ch) |
| Date | 2007 |
| Year | 2007 |
| Court | Chancery Division |
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9 cases
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R (oao William Archer) v The Commissioners for HM Revenue and Customs
...between any of these categories. Ms Nathan drew my attention to the decision of Patten J (as he then was) in Morris v HMRC [2007] EWHC 1181 (Ch), paragraphs 31–35. This drew a distinction between assessments by HMRC and self-assessments by the taxpayer in the different context of the time-l......
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The Commissioners for HM Revenue and Customs v Empaminondas Embiricos [2020] UKUT 0370 (TCC)
...of these categories. Ms Nathan drew my attention to the decision of Patten J (as he then was) in Morris v Revenue and Customs Comrs [2007] EWHC 1181 (Ch), (2007) 79 TC 184 (at [31]–[35]). This drew a distinction between assessments by HMRC and self-assessments by the taxpayer in the differe......
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R Archer v The Commissioners for Hm Revenue and Customs
...A closure notice, even one that amends a return, is not an "assessment," at least for the purposes of time limits: Morris v HMRC [2007] EWHC 1181 (Ch), 79 TC 184 at [38]. Moreover, there is no express requirement in section 28A (2) (b) that the amount of tax payable in consequence of the en......
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Morris v R & C Commissioners
... [2007] EWHC 1181 (Ch). Chancery Patten J. Morris & Anor and Revenue and Customs Commissioners Philip Baker QC and David Southern (instructed by Howell & Co) for the appellants. Sam Grodzinski (instructed by the Solicitor for HM Revenue & Customs) for the respondent. The followi......
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1 firm's commentaries
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Weekly Tax Update - Monday 24 March 2015
...repayment on the grounds the return was outside the four year time limit. An earlier High Court decision, Morris & anr v HMRC [2007] EWHC 1181 (Ch), had concluded that the ordinary four year time limit for assessment provided by TMA 1970 s.34(1) had no application to self-assessment. In......