The Weekly Law Reports
[2025] 1 WLR 1315
King’s Bench Division
*Rex (Zafari) v Revenue and Customs Commissioners
[2024] EWHC 3014 (Admin)
2024 Nov 5; 28
Eyre J
Revenue— Income tax— Late filing of returns— Revenue agreeing to suspend action for recovery of unpaid income tax pending taxpayer’s late submission of amendments to tax returns— Whether revenue having power to accept late amendments to returns— Whether revenue’s agreement giving rise to legitimate expectation that amendments would be accepted—
Taxes Management Act 1970 (c 9), s 9ZA
—
Commissioners for Revenue and Customs Act 2005 (c 11), s 5(1)(a)