The WLR Daily case summaries
[2021] WLR(D) 278
Supreme Court
Revenue and Customs Commissioners v Tooth
[2021] UKSC 17
2021 March 2, 3; May 14
Lord Reed PSC, Lord Briggs, Lord Sales, Lord Leggatt, Lord Burrows JJSC
Revenue— Income tax— Assessment— Taxpayer filing online self-assessment return in 2009— Employment loss entered as partnership loss due to software problem— Taxpayer explaining situation in additional information box— Revenue issuing discovery assessment in 2014 on basis return containing deliberate inaccuracy— Whether “deliberate inaccuracy in document”— Whether “discovery” made in 2014 or earlier—
Taxes Management Act 1970 (c 9), ss 29, 118(7)