FTTTx Self Assessment – discovery assessments-S 29 TMA 1970-whether statutory requirements satisfied-no -nature of receipts, income or capital, -retrospective ‘pro rata’ imputation of income to prior years where the enquiry window has closed – S 33 A TMA 1970 – Error or Mistake Relief claim.
Citations:
[2011] UKFTT 179 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 17 September 2022; Ref: scu.442927