Adelekun v Revenue and Customs (Income Tax/Corporation Tax : Losses): FTTTx 18 Feb 2016

FTTTx INCOME TAX – whether appellant carrying on a single trade – discovery assessment – penalty – whether any inaccuracy deliberate – HMRC permitted to amend Statement of Case – decision on a preliminary issue

[2016] UKFTT 107 (TC)
Bailii
England and Wales

Income Tax

Updated: 10 January 2022; Ref: scu.560220