United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> David Stephen Sanderson v HMRC [2013] UKUT 623 (TCC) (6 December 2013)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2013/623.html
Cite as: [2014] BTC 502, [2014] STI 433, [2013] UKUT 623 (TCC), [2014] STC 915

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David Stephen Sanderson v HMRC [2013] UKUT 623 (TCC) (6 December 2013)

"CAPITAL GAINS TAX – validity of a "discovery" assessment under section 29(1) of the Taxes Management Act 1970 - whether a "discovery" – whether conditions of section 29(4) and (5) of the Act satisfied"

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