FTTTx INCOME TAX/CORPORATION TAX – Taxes Management Act 1970 s.12B(1) – whether requisite records kept – transfer of profit on construction contract from sole trader’s accounts to company partially owned by sole trader – loss of tax. Appeal dismissed.
W Ruthven Gemmell, WS
[2011] UKFTT 57 (TC)
Bailii
Taxes Management Act 1970 12B(1)
England and Wales
Income Tax
Updated: 31 October 2021; Ref: scu.442811
