Decision Number: |
TC 00735 |
Appellant:
|
(1)Trustees of the Bessie Taube Discretionary Settlement Trust (2)Trustees of the Raymond Taube Discretionary Settlement Trust (3)Raymond Taube |
Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Roger BERNER
|
Date Of Decision:
|
07/10/2010 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Assessment/self-assessment |
Notes:
|
Income tax – trusts receiving special dividends – trust capital or trust income? – discovery assessment on life tenant – s 29 TMA - whether a “discovery” – whether trust tax return was information made available – ss 29(5), (6) – whether negligent conduct of adviser within s 29(4) |
Decision(s) to Download:
|
TC00735.doc
|