Income Tax/Corporation Tax : Assessment/Self-Assessment – whether certain amounts credited to the bank account of the Deceased were, as the Commissioners alleged, taxable income from a trade or another unidentified source – held on the evidence that the discovery assessments in issue were validly made and in time and that the Appellant had failed (except in relation to a certain amount in the final year of assessment in issue) to discharge the burden of proof of showing that they were excessive – appeal dismissed
[2016] UKFTT 62 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.559922