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Decision Number: TC 04969
Appellant: Nigel Bell
Respondent: The Commissioners for Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
John BROOKS
Date Of Decision: 14/03/2016
Main Category: INCOME TAX/CORPORATION TAX
Main Subcategory: Exemptions and reliefs
Notes: INCOME TAX – EIS Relief – Whether conditions in s 169 Income Tax Act 2007 have been satisfied – No – Discovery assessment – Whether HMRC have established discovery assessment valid – No - Appeal allowed in part
Decision(s) to Download: TC04969.pdf TC04969.pdf