Upper Tribunal Tax and Chancery decision of Judge Jones CBE and Judge Sadler on 8 February 2011. .
Read the full decision in Peter Gunn v The Commissioners for HM Revenue and Customs:  UKUT 59 (TCC).
ASSESSMENT – whether notice of assessment required to state the
statutory provision under which assessment is made – no – appeal dismissed.
Release date: 8 February 2011
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.