Clive Beagles v The Commissioners for HM Revenue and Customs:[2018] UKUT 0380 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Greenbank on 20 November 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 20 November 2018

• Category: Tax
• Release date: 20 November 2018

Read the full decision in Clive Beagles v The Commissioners for HM Revenue and Customs:[2018] UKUT 0380 (TCC).

INCOME TAX – discovery assessment – whether discovery “stale” – whether conditions in s29(5) Taxes Management Act 1970 fulfilled – appeal allowed.

Published 20 November 2018