Procedure – preliminary issue – Capital Gains Tax – appeal against discovery assessment on basis both that HMRC not competent to make assessment and that taxpayer not in fact resident during year of assessment – whether competence of HMRC to make discovery assessment should be heard as a preliminary issue – s. 29 Taxes Management Act 1970
Citations:
[2014] UKUT 395 (TCC)
Links:
Jurisdiction:
England and Wales
Capital Gains Tax
Updated: 25 March 2022; Ref: scu.537624
