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.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 January 2020
Category:
Tax
Release date:
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