30 Mar 2006
ALLEN V THE COMMISSIONER OF INLAND REVENUE SC 60/2005
- Citation
- ALLEN V THE COMMISSIONER OF INLAND REVENUE SC 60/2005
- Court
- Supreme Court
Furnishing a return after a default assessment does not by itself initiate the Part 4A disputes procedure; a defaulting taxpayer must both furnish a return and comply with the Part 4A requirements, including issuing a NOPA within the applicable response period under s 138B(3), before challenging an assessment in a hearing authority.