Tinkler v Commissioners for HMRC [2021] UKSC 39

After HMRC concluded that Mr Tinkler owed more than £700,000 in unpaid tax he tried to argue that the original enquiry was not valid because the incorrect postal address was used. In this case the Supreme Court examine the doctrine of estoppel by convention to see whether this is indeed the case. Music from bensound.com https://uklawweekly.substack.com/subscribe