David Stephen Sanderson v The Commissioners for HM Revenue and Customs: [2013] UKUT 0623 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 6 December 2013.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
6 December 2013

Read the full decision in .

CAPITAL GAINS TAX 鈥� validity of a 鈥渄iscovery鈥� assessment under section 29(1) of the Taxes Management Act 1970 - whether a 鈥渄iscovery鈥� 鈥� whether conditions of section 29(4) and (5) of the Act satisfied.

Updates to this page

Published 1 December 2016