UTTC CAPITAL GAINS TAX – validity of a ‘discovery’ assessment under section 29(1) of the Taxes Management Act 1970 – whether a ‘discovery’ – whether conditions of section 29(4) and (5) of the Act satisfied
Newey J
[2013] UKUT 623 (TCC), [2014] STC 915, [2014] STI 433, [2014] BTC 502
Bailii
Taxes Management Act 1970
England and Wales
Capital Gains Tax, Taxes Management
Updated: 31 October 2021; Ref: scu.521029
