The Commissioners for HM Revenue and Customs v Raymond Tooth: [2018] UKUT 0038 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Hellier on 7 February 2018.

Read the full decision in The Commissioners for HM Revenue and Customs v Raymond Tooth: [2018] UKUT 0038 (TCC) .

INCOME TAX – discovery assessment – whether “discovery” – whether insufficiency of tax brought about deliberately.

Published 7 February 2018