Ernest Batten v Revenue and Customs: FTTTx 23 Jun 2022

Residence of an individual – application of Gaines-Coper and common law principles – discovery assessment – validity – application of s29 TMA and Tooth.

Citations:

[2022] UKFTT 199 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 07 August 2022; Ref: scu.679643