Paul Harrison v HMRC [2023] UKUT 00038 (TCC)

Citation:

[2023] UKUT 00038 (TCC)

Judgment Date:

03 February 2023

Harriet Brown and Ross Birkbeck represented the taxpayer in the Upper Tribunal in relation to the validity of a discovery assessment under section 29 TMA 1970. The case concerned the status and application of the Supreme Court’s decision in Tooth.