Brimheath Developments Ltd and Another (T/A M J Bradleys) v Revenue and Customs: FTTTx 25 Mar 2014

Income tax/Corporation tax – Discovery assessments – pounds 97,970 held in safety deposit box – Unexplained lodgements into bank accounts – Whether undeclared trading profits – Burden of proof – Whether sufficient evidence to displace assessments

Citations:

[2014] UKFTT 301 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 11 June 2022; Ref: scu.525251