Atherton v Revenue and Customs: FTTTx 16 Dec 2016

FTTTx (Income Tax/Corporation Tax : Assessment/Self-Assessment) INCOME TAX – discovery assessment – claim to relief ‘in’ self-assessment meant self-assessment insufficient- whether claim made carelessly in view of advice given – yes – whether HMRC newly discovered insufficiency after Supreme Court decision in Cotter – yes- appeal dismissed

Citations:

[2017] UKFTT 831 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 29 January 2022; Ref: scu.573969