Charlton and Others v Revenue and Customs: FTTTx 13 Jul 2011

Capital gains tax – whether discovery assessments were valid – whether sub-section 29(1) TMA 1970 permitted a discovery assessment to be made when no new facts or changed view of the law had emerged – how the notional officer should be considered to approach the question posed by section 29(5) TMA on the basis of the information deemed to be available to him – Appeal allowed

Citations:

[2011] UKFTT 467 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Capital Gains Tax

Updated: 17 September 2022; Ref: scu.443164