Revenue and Customs v John Hicks: [2020] UKUT 12 (TCC) (14 January 2020)
INCOME TAX - discovery assessments - section 29 (1) TMA 1970 - whether a "discovery" - whether carelessness within section 29(4) - whether an officer could reasonably have been expected to be aware of the insufficiency of tax within section 29(5) - information made available under section 29(6).
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