Cooksey v Revenue and Customs: FTTTx 21 Oct 2009

INCOME TAX – back duty investigation and assessments – whether there were undeclared cash sales – yes – whether there was undeclared overseas investment income or gains – yes – whether the Hansard procedure changed the usual burden and standard of proof – no – whether there had been a sufficient discovery – yes – appeals dismissed – sections 29 and 36 TMA 1970

Citations:

[2009] UKFTT 275 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 17 August 2022; Ref: scu.409070