Derek William Hankinson v The Commissioners for HM Revenue and Customs: [2010] UKUT 361 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Warren and Judge Bishopp on 30 September 2010.

Read the full decision in Derek William Hankinson v The Commissioners for HM Revenue and Customs: [2010] UKUT 361 (TCC).

SELF ASSESSMENT — return claiming that taxpayer not resident in UK — discovery assessment — validity — TMA s 29 — correct construction — whether statutory requirements satisfied — yes — appeal dismissed.

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