[2009] UKFTT 275 (TC)
Information received by the Revenue regarding a taxpayer's undeclared cash sales and profits from offshore investments, which gave it reason to believe that there was income which ought to have been assessed to income tax which had not been assessed, was a discovery for the purposes of the Taxes Management Act 1970 s.29 .
FTT (Tax) (Peter Kempster, Sandi O'Neill)
21/10/2009