INCOME TAX – discovery assessments -failure to return income on tax return – whether assessments made by HMRC were to best judgment – burden of proof on taxpayer – appeal allowed in part only – s29 Taxes Management Act 1970
[2012] UKFTT 650 (TC)
Bailii
Taxes Management Act 1970
England and Wales
Taxes Management
Updated: 22 January 2022; Ref: scu.466191