The Weekly Law Reports
[2023] 1 WLR 3558
Court of Appeal
*Archer
v
Revenue and Customs Commissioners
[2023] EWCA Civ 626
2023 April 25, 26; June 7
Simler, Whipple, Falk LJJ
Revenue— Income tax— Assessment— Taxpayer bringing claim for judicial review of closure notices— Whether existence of judicial review proceedings “reasonable excuse” for non-payment of tax due under closure notices— Whether evidence of taxpayer’s subjective belief in reasonable excuse required—
Taxes Management Act 1970 (c 9), ss 59C, 118(2)
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