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.
Judges:
Lord Reed, President, Lord Briggs, Lord Sales,Lord Leggatt, Lord Burrows
Citations:
[2021] UKSC 17
Links:
Bailii, Bailii Press Summary, Bailii Issues and Facts
Jurisdiction:
England and Wales
Citing:
Appeal from (CA) – Revenue and Customs v Tooth CA 15-May-2019
Participation in tax avoidance scheme – carry back of losses. . .
At UTTC – Revenue and Customs v Tooth UTTC 7-Feb-2018
INCOME TAX – discovery assessment – whether ‘discovery’ – whether insufficiency of tax brought about deliberately . .
Lists of cited by and citing cases may be incomplete.
Income Tax
Updated: 05 December 2022; Ref: scu.662467