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Brosch v Revenue And Customs (Procedure - Preliminary issue - Discovery assessments - Whether hypothetical officer could have been reasonably expected to be aware of loss of tax)

[2023] UKFTT 945

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

31st October, 2023

Legislation Cited

Legislation Name	Provision
Finance Act 1998	s29, s45

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Carter v Revenue & Customs (STAMP DUTY LAND TAX : discovery assessments)	[2020] UKFTT 179	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Apr 2020	BAILII		3
HMRC v Hicks	[2020] UKUT 12	United Kingdom Upper Tribunal	United Kingdom	14 Jan 2020	BAILII		16
Tutty v HMRC	[2019] UKFTT 3	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Dec 2018	BAILII		5
Sanderson v Revenue and Customs Comrs	[2016] EWCA Civ 19; [2016] 4 WLR 67	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Jan 2016	BAILII		20
Samuel Smith Old Brewery (Tadcaster) v Lee	[2011] EWHC 1879; [2011] EWHC 1879 (Ch); [2012] FSR 7	High Court of England and Wales	United Kingdom - England and Wales	22 Jul 2011	BAILII		41
Swift v HMRC	[2010] UKFTT 88	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Feb 2010	BAILII		4
Lansdowne	[2010] EWHC 2582	High Court of England and Wales	United Kingdom - England and Wales	circa 2010	BAILII		1
Sayers v Clarke Walker	[2002] EWCA Civ 910	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Jun 2002	BAILII		11

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