Rafferty v Revenue and Customs: FTTTx 10 May 2022

INCOME TAX – Assessments following investigation – whether a taxpayer has failed to notify chargeability to income tax – yes; – whether taxpayer has failed to notify tax liabilities – yes; – whether taxpayer has failed to accurately return his total income – yes; – whether assessments made are excessive – no; – whether taxpayer acted deliberately in failing to accurately return his income – yes; – whether closures notice, discovery assessments and penalties have been issued in accordance with relevant legislation – yes; – Appeal dismissed
Sections 9A,28A,29 and 50, Schedule 24 Taxes Management Act 1970; Schedule 36 Finance Act 2008; Schedule 41 Finance Act 2009.

Citations:

[2022] UKFTT 161 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 05 June 2022; Ref: scu.678134