Pooley and Another v Revenue and Customs: SCIT 8 Mar 2006

SCIT Income tax – assessment – whether HMRC had power to raise assessments despite responses by taxpayers in negotiations – whether failure by taxpayers to provide proper stock valuations called accounts into question – basis of determining taxable profits in absence of reliable books and records

Citations:

[2006] UKSPC SPC00525

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 07 February 2022; Ref: scu.240294