Pattullo v Revenue and Customs Comrs
| Jurisdiction | UK Non-devolved |
| Judgment Date | 14 June 2016 |
| Neutral Citation | [2016] UKUT 270 (TCC) |
| Date | 14 June 2016 |
| Court | Upper Tribunal (Tax and Chancery Chamber) |
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62 cases
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Paya Ltd and Others
... ... , counsel, instructed by the General Counsel and Solicitor to HM Revenue and Customs, appeared for the respondents ... Income tax and ... issued whilst the discovery is “new” [and they referred to Pattullo v R & C Commrs [2016] BTC 510 at [46] to [56]]. (4) It follows ... ...
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Daisley
... ... Income tax – Adoption of revenue functions by the NCA – Discovery assessments – Is knowledge that there ... [2013] BTC 1,634 , Anderson v R & C Commrs [2018] BTC 516 , Pattullo v R & C Commrs [2016] BTC 510 and R & C Commrs v Tooth [2018] BTC 505 ... the “NCA”) have adopted the revenue functions of HM Revenue & Customs (“HMRC”) for the adopted years. [3] The respondents ... ...
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Hunter
... ... and Brian Horton, Litigators and Presenting Officers of HM Revenue and Customs, appeared for the respondents ... Income tax – ... We acknowledge the cogency of the argument. However, in Pattullo v R & C Commrs [2016] BTC 510 , this Tribunal decided that on the natural ... ...
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Cumming-Bruce
... ... Alan Hall, litigator of HM Revenue and Customs' Solicitor's Office, appeared for the respondents ... We acknowledge the cogency of the argument. However, in Pattullo v R & C Commrs [2016] BTC 510 , this Tribunal decided that on the natural ... ...
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1 firm's commentaries
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Mehrban ' Discovery Assessments Invalid Due To Staleness
...The FTT accepted that some of the delay may have been caused by the Appellant's lack of co-operation but noted that Pattullo v HMRC [2016] UKUT 270 (TCC) could not be interpreted as suggesting that a discovery only became stale if the delay resulted from HMRC's inaction. In the view of the ......