Hankinson v HM Revenue and Customs: UTTC 30 Sep 2010

SELF ASSESSMENT – return claiming that taxpayer not resident in UK – discovery assessment – validity – TMA s 29 – correct construction – whether statutory requirements satisfied – yes – appeal dismissed

Citations:

[2010] UKUT 361 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 01 September 2022; Ref: scu.428166