SHAUN McCUMISKEY v Revenue & Customs (Appointment of agent: whether agent may delegate without the taxpayer's authority- No.) [2022] UKFTT 128 (TC) (12 April 2022)

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First-tier Tribunal (Tax)

You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SHAUN McCUMISKEY v Revenue & Customs (Appointment of agent: whether agent may delegate without the taxpayer's authority- No.) [2022] UKFTT 128 (TC) (12 April 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08459.html
Cite as: [2022] UKFTT 128 (TC)

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Decision Number:	TC 08459
Appellant:	SHAUN McCUMISKEY
Respondent:	Her Majesty's Revenue & Customs
Chairmen / Special Commissioners:	Heather GETHING
Date Of Decision:	12/04/2022
Main Category:	PROCEDURE
Main Subcategory:	Other
Notes:	Appointment of agent: whether agent may delegate without the taxpayer's authority- No. Whether discovery assessment can be made to recover lost tax by fraudulent conduct of sub-agent No. Appeal allowed

PDF Copy: [2022] UKFTT 128 (TC)

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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08459.html

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	First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> SHAUN McCUMISKEY v Revenue & Customs (Appointment of agent: whether agent may delegate without the taxpayer's authority- No.) [2022] UKFTT 128 (TC) (12 April 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08459.html Cite as: [2022] UKFTT 128 (TC)