Statute
Section 37 — Taxes Management Act 1970: Neglect: income tax and capital gains tax.
Text of the provision Official document
Neglect: income tax and capital gains tax. 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →