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Mr Smith has been trading as a subcontractor for a number of years. His tax liability is largely covered by construction industry scheme tax deductions.
For 1993-94 and 1995-96, the Inland Revenue — as it then was — issued estimated assessments, which were subsequently amended following the submission of tax returns.
Mr Smith has been trading as a subcontractor for a number of years. His tax liability is largely covered by construction industry scheme tax deductions.
For 1993-94 and 1995-96 the Inland Revenue — as it then was — issued estimated assessments which were subsequently amended following the submission of tax returns.
At the time Mr Smith was unrepresented and claims to have been living a fairly chaotic life and is unable to clearly remember the exact sequence of events. What is beyond doubt is that in August 1996 the Revenue stopped pursuing collection of the amounts outstanding when it was found that Mr Smith was no longer at the address held on their files. It seems that the file was then moved to a new tax office where no action was taken.
Mr Smith continued to be self employed and must have notified the Revenue of his...
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