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) >> Hargreaves v Revenue And Customs [2014] UKUT 395 (TCC) (08 September 2014)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2014/395.html
Cite as: [2015] STC 905, [2014] BTC 526, [2014] UKUT 395 (TCC)

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Hargreaves v Revenue And Customs [2014] UKUT 395 (TCC) (08 September 2014)

Procedure – preliminary issue – Capital Gains Tax – appeal against discovery assessment on basis both that HMRC not competent to make assessment and that taxpayer not in fact resident during year of assessment – whether competence of HMRC to make discovery assessment should be heard as a preliminary issue – s. 29 Taxes Management Act 1970

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