The Commissioners for HM Revenue and Customs v Raymond Tooth: [2018] UKUT 0038 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Hellier on 7 February 2018.
Read the full decision in .
INCOME TAX 鈥� discovery assessment 鈥� whether 鈥渄iscovery鈥� 鈥� whether insufficiency of tax brought about deliberately.
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Published 7 February 2018