Smith v Revenue and Customs: FTTTx 24 Feb 2010

FTTTX Income tax – Sch D – computation of profits – section 42 FA 1998 – generally accepted accounting practice – whether accounts prepared in accordance with accounting standards
Income tax-section 29 TMA 1970 – discovery – whether negligent conduct if accounts not prepared in accordance with generally accepted accounting practice

Citations:

[2010} UKFTT 92 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 August 2022; Ref: scu.408934