Revenue and Customs v Tooth: CA 15 May 2019

Participation in tax avoidance scheme – carry back of losses.

Judges:

Lord Justice Floyd

Citations:

[2019] EWCA Civ 826

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – Revenue and Customs v Tooth UTTC 7-Feb-2018
INCOME TAX – discovery assessment – whether ‘discovery’ – whether insufficiency of tax brought about deliberately . .

Cited by:

Appeal from (CA) – Revenue and Customs v Tooth SC 14-May-2021
Issues of general importance about the power of Her Majesty’s Revenue and Customs (in this context ‘the Revenue’) to make what is generally known as a discovery assessment. . .
Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 04 December 2022; Ref: scu.637328