John Hargreaves v The Commissioners for HM Revenue and Customs [2022] UKUT 00034 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Edwin Johnson and Judge Jonathan Richards on 11 February 2022
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INCOME TAX, CAPITAL GAINS TAX 鈥� whether preconditions to the making of a discovery assessment were satisfied 鈥� yes
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Published 15 February 2022