SCIT INCOME TAX – relief for error or mistake – TMA 1970 s 33 – whether part of claim out of time – yes – whether conditions for relief satisfied – motoring expenses – returns made on basis of actual cost but taxpayer seeking to benefit from fixed profit car scheme – conditions not satisfied – appeal dismissed
Citations:
[2004] UKSC SPC00451
Links:
Statutes:
Income Tax
Updated: 28 June 2022; Ref: scu.221412