McClosky v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 21 Jun 2018

PAYE/NIC – VAT – INCOME TAX – Best judgment assessments – Penalties – Assessments based on HMRC finding that Appellant paid unrecorded wages to staff the funds for which came from unrecorded profits from unrecorded sales, and that the Appellant made unrecorded sales of cigarettes – Time limit for making assessments where conduct ‘deliberate’ (s 36(1A) TMA)

Citations:

[2018] UKFTT 459 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 02 April 2022; Ref: scu.622363