Article by Keith M Gordon, barrister, chartered accountant and tax adviser, Atlas Chambers. This article appeared in the May 2007 issue of Tax Adviser.
The author discusses the recent High Court decision in
R (on the application of Cooke) v HMRC, in which judgment was given on 30 January 2007, that looks at how the rules relating to section 20 notices are modified when the request is made to the taxpayer's lawyer.
May 2007 by Keith M Gordon
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