Income Tax/Corporation Tax – INCOME TAX – doctor providing locum services via agency – whether income earned by self-employed individual or company – whether income tax or corporation tax chargeable – whether HMRC were entitled to make a discovery assessment – time limits: whether the taxpayer was careless-whether penalties were properly charged on the basis of deliberate inaccuracies in tax return.
Citations:
[2017] UKFTT 665 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 30 March 2022; Ref: scu.595443