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United Kingdom Upper Tribunal (Tax and Chancery Chamber) |
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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Hicks [2020] UKUT 12 (TCC) (14 January 2020) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2020/12.html Cite as: [2020] UKUT 12 (TCC), [2020] STC 254, [2020] BTC 536, [2020] STI 229 |
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Revenue and Customs v John Hicks: [2020] UKUT 12 (TCC) (14 January 2020)
INCOME TAX - discovery assessments - section 29 (1) TMA 1970 - whether a "discovery" - whether carelessness within section 29(4) - whether an officer could reasonably have been expected to be aware of the insufficiency of tax within section 29(5) - information made available under section 29(6).
A HTML version of this file is not available click here or view below the pdf version : [2020] UKUT 12 (TCC)
