References: [2013] UKUT 623 (TCC)
Links: Bailii
Coram: Newey J
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
Statutes: Taxes Management Act 1970