FTTTx Income Tax/Corporation Tax : Assessment/Self-Assessment – INCOME TAX – discovery assessment – excessive claim to double tax relief – error could be determined from information in return – whether HMRC officer could not have reasonably be expected to be aware so that s 29(5) satisfied – whether appellant’s representative careless so that s 29(4) satisfied – appeal allowed
Citations:
[2017] UKFTT 844 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 02 April 2022; Ref: scu.600946