Hearings
England & Wales
26 Nov 1985 [1986] 1 WLR 624; [1986] 1 All ER 289; [1986] STC 22, Ch D (Vinelott J)
Baylis v Gregory
See also
Subject Matter
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, s 114(1)
[1986] 1 WLR 624; [1986] 1 All ER 289; [1986] STC 22, Ch D
Appellate History
Baylis v Gregory [1986] 1 WLR 624; [1986] 1 All ER 289; [1986] STC 22, Ch D
Decision of Vinelott J affirmed in part
Craven v White (Stephen) [1989] AC 398; [1987] 3 WLR 660; [1987] 3 All ER 27; 62 TC 1, CA