Income Tax/Corporation Tax : Assessment/Self-Assessment – INCOME TAX – invalid Closure Notice ‘replaced’ by discovery assessment – whether Tribunal misled – whether discovery stale – further assessments based on presumption of continuity – whether Appellant engaged in a single business in partnership with his father and his wife – whether expenditure schedule provided was for the family or for the Appellant alone – extent of debt – whether Appellant’s behaviour was ‘deliberate’ – assessments and penalties cancelled and appeals allowed
[2019] UKFTT 36 (TC)
Bailii
England and Wales
Income Tax
Updated: 16 December 2021; Ref: scu.632699