Burke v Revenue and Customs (Income Tax – Discovery Assessments): FTTTx 5 Feb 2021

INCOME TAX – discovery assessments – whether or not there was a discovery for each of the relevant years – yes – whether or not the appellant’s agents’ role affected the position – no – penalties – whether or not the appellant was careless – yes – whether or not the penalties should be reduced – yes to the extent agreed by the parties – appeal allowed in part

Citations:

[2021] UKFTT 33 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 December 2022; Ref: scu.661754