Upper Tribunal Tax and Chancery decision of Mr Justice Newey on 6 December 2013.
Read the full decision in David Stephen Sanderson v The Commissioners for HM Revenue and Customs:  UKUT 0623 (TCC).
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.
Release date: 6 December 2013
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
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