Derek William Hankinson v The Commissioners for HM Revenue and Customs: [2010] UKUT 361 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 30 September 2010.
Read the full decision in .
SELF ASSESSMENT — return claiming that taxpayer not resident in UK — discovery assessment — validity — TMA s 29 — correct construction — whether statutory requirements satisfied — yes — appeal dismissed.
Published 1 December 2016