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First-tier Tribunal (Tax)


You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> ERNEST BATTEN v Revenue & Customs (Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment) [2022] UKFTT 199 (TC) (23 June 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08524.html
Cite as: [2022] UKFTT 199 (TC)

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Decision Number: TC 08524
Appellant: ERNEST BATTEN
Respondent: Her Majesty's Revenue & Customs
Chairmen / Special
Commissioners:
Tracey Bowler
Date Of Decision: 23/06/2022
Main Category: PROCEDURE
Main Subcategory: Other
Notes: Residence of an individual - application of Gaines-Coper and common law principles - discovery assessment - validity - application of s29 TMA and Tooth.
PDF Copy:                                 [2022] UKFTT 199 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08524.html