INCOME TAX – Discovery Assessment – Section 29 Taxes Management Act 1970 – whether HMRC made a discovery of an insufficiency to tax – whether it was ‘stale’ – Beagles applied – duty of candour – obligation on HMRC to assist the Tribunal in furthering the overriding objective of dealing with cases fairly and justly’
Citations:
[2019] UKFTT 692 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 25 October 2022; Ref: scu.646892