United Kingdom First-tier Tribunal (Tax) 24 November 2017, TC 06239 (Adam Cooke v Commissioners for Her Majesty's Revenue and Customs)

{2017} UKFTT 0844 (TC) TC06239 Appeal number: TC/2016/02608 INCOME TAX – discovery assessment – excessive claim to double tax relief – error could be determined from information in return – whether HMRC officer could not have reasonably be expected to be aware so that s 29(5) satisfied – whether appellant’s representative careless so that s 29(4) satisfied – appeal allowed FIRST-TIER TRIBUNAL