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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) [2022] UKFTT 199 (TC) (23 June 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08524.html
Cite as: [2022] UKFTT 199 (TC)
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| Decision Number: | TC 08524 |
| Appellant: | ERNEST BATTEN |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Tracey Bowler |
| Date Of Decision: | 23/06/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment - validity - application of s29 TMA and Tooth. |