Appeal of Tax Assessment
‘Appeal of Tax Assessment’ flows from the case of Re GP Aviation Group International Ltd  2 All ER 448.
The case involved a misfeasance application by a Liquidator. However, during the proceedings, the respondents submitted an application that the HMRC discovery assessments that resulted in the restoration of GP Aviation Group International Ltd (“the Company”) ought either to be appealed by the Liquidator or that the Liquidator assigned the rights to make such appeals to the respondents.
The Court dismissed the respondents’ application on the basis that it was the right of the Liquidator alone to appeal not being open to him or her to assign the right to appeal.
Disclaimer: ‘Appeal of Tax Assessment’ is a post that is not legal advice and not to be relied upon as such. No liability is accepted by the author and or the author’s firm for any reliance upon the same. You should take independent professional advice on the facts of your case.