Daisley v The National Crime Agency: FTTTx 7 Dec 2018

Income Tax/Corporation Tax : Assessment/Self-Assessment – adoption of revenue functions by the NCA – Discovery Assessments – is knowledge that there is undeclared income, without more, sufficient to point an officer in the direction of there being an insufficiency of tax? – no – whether assessments valid – yes – whether satisfactory evidence to displace assessments – no – appeal dismissed

Citations:

[2018] UKFTT 708 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 09 May 2022; Ref: scu.632440