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Kelly v Revenue and Customs (Income Tax – Discovery Assessment): FTTTx 18 May 2021

Income tax – discovery assessment under Section 29 TMA – HMRC withdrew from the appeal – HMRC issued a second discovery assessment but later recognised it was invalid – was the previous withdrawal effective?
[2021] UKFTT 162 (TC)
Bailii
England and Wales

Updated: 07 October 2021; Ref: scu.663727 br>

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