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

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

Cited in 4 later judgments