Derek William Hankinson v Revenue and Customs Commissioners


Reference:
[2010] STC 2640; [2010] All ER (D) 50 (Oct)

Date:
30th September 2010

Court:
Upper Tribunal (Tax and Chancery)

Comment:

Taxes Management Act 1970, s 29, as amended for the self-assessment regime. The issue was the correct construction of the “discovery assessment” provisions and whether HMRC had satisfied the statutory requirements satisfied. It was held that they had been.. The appeal was dismissed but is being appealed to the Court of Appeal, with permission granted by that Court.


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