The Commissioners for HM Revenue and Customs v John Hicks: [2020] UKUT 0012 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Brannan on 14 January 2020.
Read the full decision in .
INCOME TAX 鈥� discovery assessments 鈥� section 29 (1) TMA 1970 鈥� whether a 鈥渄iscovery鈥� 鈥� whether carelessness within section 29(4) 鈥� whether an officer could reasonably have been expected to be aware of the insufficiency of tax within section 29(5) 鈥� information made available under section 29(6).
Updates to this page
Published 14 January 2020