Clive Beagles v The Commissioners for HM Revenue and Customs:[2018] UKUT 0380 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Greenbank on 20 November 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
20 November 2018
Category:
Tax
Release date:
20 November 2018

Read the full decision in Clive Beagles v The Commissioners for HM Revenue and Customs:[2018] UKUT 0380 (TCC).

INCOME TAX – discovery assessment – whether discovery “stale” – whether conditions in s29(5) Taxes Management Act 1970 fulfilled – appeal allowed.

Published 20 November 2018

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