FTTTx Income tax – discovery assessment – error in tax return – Appellant’s electronic tax return caused income tax refund – whether error due to carelessness on the part of the Appellant – yes – whether HMRC entitled to raise a discovery assessment – yes -appeal dismissed
[2014] UKFTT 1047 (TC)
Bailii
England and Wales
Income Tax
Updated: 24 December 2021; Ref: scu.539423