The Commissioners for HM Revenue and Customs v Raymond Tooth: [2018] UKUT 0038 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Hellier on 7 February 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 7 February 2018

• Category: Tax
• Release date: 7 February 2018

Read the full decision in The Commissioners for HM Revenue and Customs v Raymond Tooth: [2018] UKUT 0038 (TCC) .

INCOME TAX – discovery assessment – whether “discovery” – whether insufficiency of tax brought about deliberately.

Published 7 February 2018