United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> HMRC v Charlton Corfield & Corfield [2012] UKUT 770 (TCC) (20 December 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/770.html
Cite as: [2013] STC 866, [2013] STI 259, [2012] UKFTT 770, [2012] UKFTT 770 (TCC), [2012] UKUT 770 (TCC), [2013] BTC 1634

---

[New search] [Printable PDF version] [Help]

---

HMRC v Charlton Corfield & Corfield [2012] UKUT 770 (TCC) (20 December 2012)

"Capital Gains Tax – whether discovery assessments valid – s 29, Taxes Management Act 1970 - meaning of “discovery” – inference of information under s 29(6)(d)(i) – inclusion of DOTAS scheme reference number in return - whether an officer could not have been reasonably expected to be aware of an insufficiency of tax (s 29(5)) – nature of the hypothetical officer"

A HTML version of this file is not available click here or view below the pdf version : 770.pdf