Atherton v Revenue and Customs: UTTC 12 Feb 2019

INCOME TAX – discovery assessment – whether new discovery made or discovery ‘stale’ – whether insufficiency in tax return ‘brought about’ by carelessness of taxpayer or person acting on his behalf – appeal dismissed

Citations:

[2019] UKUT 41 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 June 2022; Ref: scu.635220