UTTC INCOME TAX – discovery assessment – TMA s 29 – taxpayer setting capital losses against income – workings sent with return but net figures entered on return – First-tier Tribunal’s finding that taxpayer negligent – whether finding of fact – yes – whether susceptible of challenge in Upper Tribunal – appeal dismissed.
Bishopp J
[2011] BTC 1793, [2011] STC 1784, [2011] UKUT 239 (TCC)
Bailii
England and Wales
Taxes Management
Updated: 01 November 2021; Ref: scu.441763