FTTTx Income tax – closure notices, discovery assessments and penalty – errors in Appellant’s tax returns – whether Appellant had provided evidence to displace HMRC’s figures in closure notices and assessments – no – whether error due to carelessness on the part of the Appellant – yes – appeal dismissed and penalties confirmed
[2015] UKFTT 3 (TC)
Bailii
England and Wales
Income Tax
Updated: 27 December 2021; Ref: scu.541511