Tax

Outram v Revenue and Customs (INCOME TAX - discovery assessments - case remitted from the UT for a new hearing of the appeal - whether Appellants deliberately brought about a loss of tax so that the extended time limit under section 36(1A)(a) Taxes Management Act applies)

[2026] UKFTT TC 248First-tier Tribunal (Tax)2026

“FIRST-TIER TRIBUNAL TAX CHAMBER [Location/By remote video hearing] Heard On: 7-9 October 2025Judgment Date: 06 February 2026 B e f o r e :”

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