Example sentences of "[art] [noun pl] management act " in BNC.
Next page| No | Sentence |
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| 1 | The applicant , a member of the Tax Bar , had been served with notices under the Taxes Management Act 1970 requiring him to produce copies of documents which were in his possession for the purpose of providing legal advice to clients , who had not authorised disclosure . |
| 2 | Your Lordships were referred by the revenue to a number of statutory provisions of this kind , but in particular to section 33 of the Taxes Management Act 1970 , subsections ( 1 ) and ( 2 ) of which provide : |
| 3 | The position might be different if Woolwich had paid under threat of the revenue taking distress proceedings without a court order under section 61 of the Taxes Management Act 1980 , but as I have said there is no evidence that such drastic and highly unusual proceedings were either threatened by the revenue or anticipated by Woolwich , still less that Woolwich had a reasonable apprehension of being put out of business by them . |
| 4 | Section 33 of the Taxes Management Act 1970 , even if it applies to composite rate tax , is not applicable for a number of reasons , not least that no valid assessment could be made under an invalid regulation , that no assessment was in fact made and that , even if made , the assessment could not on the facts of the present case have been said to be ‘ excessive by reason of some error or mistake in a return : ’ section 33(1) . |
| 5 | and Tucker J. ) that where the Inland Revenue gave notice to a professional man under section 20 of the Taxes Management Act 1970 requiring the delivery of documents , the professional man was obliged to comply , even though the documents might disclose not only his own affairs but also those of his clients ; particular attention was directed to a quotation from the judgment of Diplock L.J . |