FTTTx INCOME TAX – discovery assessments – whether made within time limits – which time limits applied – whether conduct of respective appellants fraudulent or negligent – whether in relation to subsequent assessments their conduct negligent or deliberate – held, assessments made within time – assessments confirmed – penalties confirmed – appeals dismissed
CORPORATION TAX – discovery assessments – whether within time limits – which time limits applied – whether conduct of company and directors fraudulent or negligent – held, assessments made within time – assessments confirmed – assessments under s 419 ICTA 1988 confirmed – penalties confirmed – appeal dismissed
[2013] UKFTT 493 (TC)
Bailii
England and Wales
Income Tax, Corporation Tax
Updated: 10 November 2021; Ref: scu.516294