24 Sept 2008
JD AND CE HENSON PARTNERSHIP AND ORS V COMMISSIONER OF INLAND REVENUE HC HAM CIV-2007-419-001181
- Citation
- openlaw-7abfdfd5_939a_426a_a4cb_51406c560cd5.pdf
- Court
- High Court
The High Court held the TRA had jurisdiction because statutory provisions protect assessments from invalidation by procedural irregularity and the settlement deed brought the disputed assessments (even if irregularly notified) before the TRA; on the merits the taxpayers failed to discharge the burden of proof on the three contested adjustments, so the TRA's determinations were confirmed and the appeal was dismissed.