RAMASAMY DANAPAL v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2023] UKUT 00086 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Timothy Herrington & Judge Tracey Bowler on 03 April 2023 edited 19 January 2024
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INCOME TAX-appeal against discovery assessments-whether the requirements in s 29 Taxes Management Act 1970 were met- whether the assessments were made outside the time limits in ss 34 and 36 Taxes Management Act 1970
Published 19 January 2024