Income Tax, Enquiry into Self Assessment Return; whether Return inaccurate; onus of proof; deductions from turnover; adequacy of Appellant’s books and records; whether records destroyed by flood; whether deductions claimed actually incurred; appeal dismissed.
Citations:
[2012] UKFTT 123 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 22 May 2022; Ref: scu.451952
