Income tax – incorrect returns – HMRC amendments to self-assessment return in respect of profits of self-employment – whether HMRC had incorrectly disallowed expenditure – on the facts, no – whether assessment correctly calculated – yes – whether penalties correctly assessed – yes – appeal dismissed
[2016] UKFTT 197 (TC)
Bailii
England and Wales
Income Tax
Updated: 16 December 2021; Ref: scu.561889