Cardazzone (T/A Mediterranean Ices) v Revenue and Customs: FTTTx 14 Apr 2014

INCOME TAX – underdeclaration of takings – inadequacy of records – whether declared takings and other income insufficient to cover bank deposits and cash expenditure – agreed errors – presumption of continuity – appeal allowed

[2014] UKFTT 357 (TC)
Bailii
England and Wales

Income Tax

Updated: 03 December 2021; Ref: scu.525327