Income Tax; Enquiry into Self Assessment Return; Amendments to Return; whether deductions should be made for invoices rendered by Appellant’s limited company; whether services actually performed by that company and if so, when performed; principles of generally accepted accounting practice; accruals basis of accounting; computation of profits in accordance with such practice; Finance Act 1998 s42; decision in principle in favour of Respondents in principal outstanding issue in appeal.
[2012] UKFTT 90 (TC)
Bailii
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.451931
