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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Revenue and Customs v Tooth: (INCOME TAX) [2018] UKUT 38 (TCC) (7 February 2018)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2018/38.html
Cite as: [2018] UKUT 38 (TCC), [2018] STI 1052, [2018] BTC 505, [2018] STC 824
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Revenue and Customs v Raymond Tooth: (INCOME TAX) [2018] UKUT 38 (TCC) (7 February 2018)
INCOME TAX - discovery assessment - whether "discovery" - whether insufficiency of tax brought about deliberately.
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