Section 114 of the Taxes Management Act 1970 provides that an action taken in pursuance of any provision of the tax acts cannot be invalidated on the basis of a mistake or defect. The High Court has used this provision to rule that a Closure Notice which failed to specify the amount of tax due, was still valid if the taxpayer receiving it could have easily calculated the tax payable at the time.
Whether or not a person is able to calculate tax due on their account would be determined according to the ordinary principles of law.
