The Commissioners for HM Revenue and Customs v Dr Michael Charlton and Mrs Barbara Corfield (executrix of Mr J Corfield DECEASED): [2012] UKFTT 770 (TCC
Upper Tribunal Tax and Chancery decision of Mr Justice Norris and Judge Berner on 20 December 2012.
Read the full decision in .
Capital Gains Tax 鈥� whether discovery assessments valid 鈥� s 29, Taxes Management Act 1970 - meaning of 鈥渄iscovery鈥� 鈥� inference of information under s 29(6)(d)(i) 鈥� inclusion of DOTAS scheme reference number in return - whether an officer could not have been reasonably expected to be aware of an insufficiency of tax (s 29(5)) 鈥� nature of the hypothetical officer.
Updates to this page
Published 1 December 2016