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:  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.
Release date: 30 September 2010
Ministry of Justice
HM Courts & Tribunals Service
Upper Tribunal (Tax and Chancery Chamber)
Don’t include personal or financial information like your National Insurance number or credit card details.