Richard Atherton v The Commissioners for HM Revenue and Customs: [2019] UKUT 0041 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Thomas Scott on 12 February 2019.
Read the full decision in .
INCOME TAX – discovery assessment – whether new discovery made or discovery “stale” - whether insufficiency in tax return “brought about” by carelessness of taxpayer or person acting on his behalf - appeal dismissed.
Published 12 February 2019