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INTERNATIONAL U.K. House of Lords

Pearlberg v Varty (Inspector of Taxes) [1972] UKHL TC_48_14 (22 March 1972)

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Pearlberg v Varty (Inspector of Taxes) [1972] UKHL TC_48_14 (22 March 1972)

Income tax – Procedure – Back duty – Neglect – Assessments made after six years, but within six years of determination of assessment for normal year – Taxpayer not entitled to make representations on application for leave to assess out of time – Finance Act 1960 (8 & 9 Eliz. 2, c.44), 5.51(3); Income T ax Management Act 1964 (c.37), 5.6.
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