The court was asked whether the appellant taxpayer, Mr Hargreaves, has the right to require the respondent to establish, at a separate preliminary hearing prior to the hearing of his appeal against a ‘discovery’ assessment made under section 29 of the 1970 Act, the matters which under that section HMRC must establish to show that the DA was validly made.
Arden, Underhill, Sales LJJ
[2016] EWCA Civ 174, [2016] WLR(D) 162
Bailii, WLRD
Taxes Management Act 1970 29
England and Wales
Taxes Management
Updated: 01 November 2021; Ref: scu.561209
