Anthony Calcutt v Revenue and Customs: FTTTx 1 Sep 2022

Income Tax – Discovery Assessments – Timeously and Competently Made – suppression of takings – resumption of continuity – assessments upheld – PENALTIES – whether behaviour was deliberate – yes – whether special circumstances – no – VAT – liability to be registered for VAT on the basis of direct tax assessments – yes – assessment to best judgement – yes -assessment not appealable in absence of returns – appeal dismissed

Citations:

[2022] UKFTT 313 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 15 October 2022; Ref: scu.681372