The Weekly Law Reports
[1986] 1 WLR 624
[CHANCERY DIVISION]
BAYLIS (INSPECTOR OF TAXES)
v.
GREGORY
SAME v. SAME AND ANOTHER
1985 Nov. 20,
21;
26
Vinelott J.
Revenue
— Capital gains tax
— Assessment
— Mistake
— Year of assessment wrongly stated
— Taxpayer unaware of error
— Inspector “vacating” assessment without notifying taxpayer
— Whether assessment valid
— Whether mistake to be disregarded
—
Taxes Management Act 1970 (c. 9), s. 114(1)[1]