*Yip v Revenue and Customs Commissioners

Income tax – Additional assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the taxpayer director's appeal against six assessments issued against him pursuant to s 29 of the Taxes Management Act 1970 for the years 2003/04 to 2008/09. The tribunal decided that, contrary to the argument put forward by the taxpayer, there had been a discovery by the relevant officer for the purposes of s 29 of the Act. Accordingly, the appeal in regard to all six years was allowed to proceed to a substantive hearing.

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