UTTC Capital Gains Tax – whether discovery assessments valid – s 29, Taxes Management Act 1970 – meaning of ‘discovery’ – inference of information under s 29(6)(d)(i) – inclusion of DOTAS scheme reference number in return – whether an officer could not have been reasonably expected to be aware of an insufficiency of tax (s 29(5)) – nature of the hypothetical officer
[2012] UKUT 770 (TCC), [2013] STC 866, [2013] BTC 1634, [2013] STI 259
Bailii
Taxes Management Act 1970 29
England and Wales
Capital Gains Tax, Taxes Management
Updated: 31 October 2021; Ref: scu.468861
