Brown and Another v Revenue and Customs: FTTTx 28 Jun 2012

FTTTX INCOME TAX – discovery assessment – section 29 TMA 1970 – whether officer could reasonably have been expected to be aware of understatement of income – information made available pursuant to section 29(6) – whether agent’s conduct negligent – appeal dismissed
Jonathan Cannan
[2012] UKFTT 425 (TC)
Bailii
Taxes Management Act 1970 29
England and Wales

Updated: 12 October 2021; Ref: scu.462781