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) >> Burgess & Anor v Revenue And Customs [2015] UKUT 578 (TCC) (27 October 2015)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2015/578.html
Cite as: [2015] BTC 533, [2015] STI 3368, [2015] UKUT 578 (TCC), [2016] STC 579

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Burgess & Anor v Revenue And Customs [2015] UKUT 578 (TCC) (27 October 2015)

INCOME TAX/CORPORATION TAX – discovery assessments – competence issues – TMA, s 29 and FA 1998, Sch 18, paras 41–43 – time limit issues – TMA, s 36(1A) and FA 1998, Sch 18, para 46(2A) - whether failure by FTT to consider competence and time limit issues was an error of law – whether issues were required to be raised by HMRC or appellants – burden of proof – appeal allowed – whether to remit to FTT – case not remitted

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