David Stephen Sanderson v The Commissioners for HM Revenue and Customs: [2013] UKUT 0623 (TCC)

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: [2013] 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.

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