Harbron v Revenue and Customs: FTTTx 24 Mar 2010

Income tax – direct sales manager – undisclosed profits – appeals against assessments, closure notices and penalties – enquiries by HMRC revealed Appellant’s self assessments were understated – whether assessments, decisions and penalties were justified – yes with minor amendments – appeals dismissed – sections 36, 28A, 95 and 74 TMA 1970

Citations:

[2010] UKFTT 127 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 30 July 2022; Ref: scu.408962