Clive Beagles v The Commissioners for HM Revenue and Customs:[2018] UKUT 0380 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Birss and Judge Greenbank on 20 November 2018.
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INCOME TAX 鈥� discovery assessment 鈥� whether discovery 鈥渟tale鈥� 鈥� whether conditions in s29(5) Taxes Management Act 1970 fulfilled 鈥� appeal allowed.