Richard Atherton v The Commissioners for HM Revenue and Customs: [2019] UKUT 0041 (TCC)

Upper Tribunal Tax and Chancery decision of Mr Justice Fancourt and Judge Thomas Scott on 12 February 2019.

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INCOME TAX discovery assessment whether new discovery made or discovery stale - whether insufficiency in tax return brought about by carelessness of taxpayer or person acting on his behalf - appeal dismissed.

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Published 12 February 2019