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)

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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

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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)