Ball Europe Ltd v Revenue and Customs (Discovery Assessment – Could Hypothetical Officer Reasonably Be Expected To Be Aware of Insufficiency): FTTTx 28 Jan 2021

Discovery assessment – could hypothetical officer reasonably be expected to be aware of insufficiency- untaxed gain included in STRGL not P and L – information provided by other group companies to HMRC – whether provided on behalf of Appellant

Citations:

[2021] UKFTT 23 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 01 December 2022; Ref: scu.661726