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The issue was whether reassessment can continue when all notices are issued in the name of a deceased assessee. The Tribunal held such proceedings void ab initio, as jurisdiction ceases upon ...

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We independently review everything we recommend. When you buy through our links, we may earn a commission. Learn more› By Jackie Reeve Jackie Reeve is a writer covering all things bedding. She has ...

The issue was reopening beyond four years after a completed scrutiny assessment. The Tribunal held the reassessment invalid as there was no finding of failure to disclose material facts, a mandatory ...