Richard Atherton v The Commissioners for HM Revenue and Customs: [2019] UKUT 0041 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Thomas Scott on 12 February 2019.
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INCOME TAX – discovery assessment – whether new discovery made or discovery “stale” - whether insufficiency in tax return “brought about” by carelessness of taxpayer or person acting on his behalf - appeal dismissed.
Updates to this page
Published 12 February 2019