Malcolm v Revenue and Customs: FTTTx 3 Jun 2021

INCOME TAX – adjustments to self-assessment – discovery assessment – penalty under Schedule 24 of the Finance Act 2007 – whether discovery – yes – whether insufficiency of tax brought about deliberately – no – careless behaviour – appeal dismissed
[2021] UKFTT 207 (TC)
Bailii
England and Wales

Updated: 16 July 2021; Ref: scu.663763