John Hargreaves v The Commissioners for HM Revenue and Customs: [2014] UKUT 0395 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Nugee on 8 September 2014.
Read the full decision in .
Procedure 鈥� preliminary issue 鈥� Capital Gains Tax 鈥� appeal against discovery assessment on basis both that HMRC not competent to make assessment and that taxpayer not in fact resident during year of assessment 鈥� whether competence of HMRC to make discovery assessment should be heard as a preliminary issue 鈥� s. 29 Taxes Management Act 1970.
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Published 1 December 2016