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Extended Time Limit Assessments Not Set Aside By Reason Of Taxpayer’s Death

By Mark McLaughlin, September 2015
Summary

Assessments made against a deceased individual under the extended time limit provisions (TMA 1970, s 36(1A)(a)) were not set aside by reason of his death.

Background

The late taxpayer (MW) made a voluntary disclosure to HM Revenue and Customs (HMRC) in June 2010 of under-declarations of income for the tax years 2002/03 to 2007/08. 

HMRC subsequently opened a Code of Practice 9 investigation into MW’s tax affairs. MW was to provide HMRC with a disclosure report on his tax affairs, but it was not produced. In August 2012, HMRC issued assessments for the tax years 1992/93 to 2005/06 inclusive, on the basis that MW’s tax returns for those years may be incorrect due to his deliberate or negligent behaviour. MW appealed. HMRC also sought penalties for all the years
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