United Kingdom Upper Tribunal (Tax and Chancery Chamber)

---

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] UKUT 395 (TCC), [2014] BTC 526

---

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

---

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

A HTML version of this file is not available click here or view below the pdf version : 395.pdf