John Hargreaves v The Commissioners for HM Revenue and Customs [2022] UKUT 00034 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Jonathan Richards on 11 February 2022

Read full decision in JOHN HARGREAVES v HMRC

INCOME TAX, CAPITAL GAINS TAX – whether preconditions to the making of a discovery assessment were satisfied – yes

Published 15 February 2022