The Commissioners for HM Revenue and Customs v John Hicks: [2020] UKUT 0012 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Morgan and Judge Brannan on 14 January 2020.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
14 January 2020
Category:
Tax
Release date:
14 January 2020

Read the full decision in The Commissioners for HM Revenue and Customs v John Hicks: [2020] UKUT 0012 (TCC).

INCOME TAX – discovery assessments – section 29 (1) TMA 1970 – whether a “discovery” – whether carelessness within section 29(4) – whether an officer could reasonably have been expected to be aware of the insufficiency of tax within section 29(5) – information made available under section 29(6).

Published 14 January 2020