Revenue and Customs v Tooth: UTTC 7 Feb 2018

INCOME TAX – discovery assessment – whether ‘discovery’ – whether insufficiency of tax brought about deliberately

Judges:

The Honourable Mr. Justice Marcus Smith, Judge Charles Hellier

Citations:

[2018] UKUT 38 (TCC), [2018] BTC 505, [2018] STI 1052, [2018] STC 824

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – 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 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.604789