Tax

Revenue and Customs v Harte (INCOME TAX - discovery assessments under s29 TMA 1970 containing multiple insufficiencies of tax - whether taxpayer can argue overcharged to the extent insufficiencies not brought about carelessly or deliberately and/or that extended time limits under s36 TMA not met)

[2026] UKUT TCC 112Upper Tribunal (Tax & Chancery)2026

“UPPER TRIBUNAL (Tax and Chancery Chamber) Rolls Building, London Heard On: 26 November 2025Judgment Date: 11 March 2026 B e f o r e :”

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