Income tax – trusts receiving special dividends – trust capital or trust income? – discovery assessment on life tenant – s 29 TMA – whether a ‘discovery’ – whether trust tax return was information made available – ss 29(5), (6) – whether negligent conduct of adviser within s 29(4)
[2010] UKFTT 473 (TC)
Bailii
England and Wales
Income Tax
Updated: 20 December 2021; Ref: scu.426649