CORPORATION TAX – voluntary disclosure giving rise to increased tax liability interest and penalties – managing director aware of fraud allegedly perpetrated by company secretary – withdrawal of profits treated as loans under s 419 ICTA 1988 – company properly assessed to tax – appeal dismissed
[2012] UKFTT 247 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 12 November 2021; Ref: scu.462720