Ramasamy Danapal v The Commissioner of His Majesty's Revenue and Customs [2023] UKUT 00086 (TCC)

Upper Tribunal Tax and Chancery decision of Upper Tribunal Judge Timothy Herrington and Deputy Upper Tribunal Judge Tracey Bowler on 03 April 2023

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 4 April 2023

• Category: Tax
• Release date: 3 April 2023

Read full Decision Ramasamy Danapal v The Commissioners of His Majesty’s Revenue and Customs

INCOME TAX-appeal against discovery assessments-whether the requirements in s 29 Taxes Management Act 1970 were met- whether the assessments were made outside the time limits in ss 34 and 36 Taxes Management Act 1970

Published 4 April 2023