Whether the appellants, HM Revenue and Customs, can issue a ‘discovery assessment’ pursuant to section 29 of the Taxes Management Act 1970 where they learn that a taxpayer who has neither delivered a tax return in respect of the material year nor been notified of a requirement to do so was liable for high income child benefit charge.
Judges:
Lord Justice Newey
Lord Justice Baker
And
Lord Justice Arnold
Citations:
[2022] EWCA Civ 1612
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 20 December 2022; Ref: scu.683783
