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Capital gains tax – Assessment. The Court of Appeal, Civil Division, dismissed a taxpayer's appeal against a discovery assessment under s 29 of the Taxes Management Act 1970 for the same reasons that his appeal to the Upper Tribunal (Tax and Chancery Chamber) had previously been dismissed.
Capital gains tax – Assessment. The Court of Appeal, Civil Division, dismissed a taxpayer's appeal against a discovery assessment under s 29 of the Taxes Management Act 1970 for the same reasons that his appeal to the Upper Tribunal (Tax and Chancery Chamber) had previously been dismissed.
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