Assessment on gross basis

Case Law – Higgins [2015] TC 04259

Assessment reduced to prevent double recovery of tax

Case Law – Higgins [2015] TC 04259

Cheating the public revenue

Case Law – R v Stannard. [2005] BTC 558

Discovery assessment not disputed

Case Law – Higgins [2015] TC 04259

Effect of

Case Law – Higgins [2015] TC 04259

Tax fraud

Case Law – Inland Revenue Commissioners v Piacentini & Anor. [2003] BTC 238 ; R v Foggon. [2003] BTC 247

Tax liability

Case Law – Higgins [2015] TC 04259