INCOME TAX – appeal against closure notices with amended self-assessment returns – whether amendments fair – whether appellant established from his evidence that assessments should be reduced or set aside – whether First-tier Tribunal erred in law by failing to take proper account in reaching its decision to dismiss the appellant’s appeal of evidence before it as to appellant’s allowable expenditure – First-tier Tribunal’s decision reasonable having regard to evidence – appeal dismissed.
References: [2012] UKUT 338 (TCC)
Links: Bailii
Jurisdiction: England and Wales
Last Update: 25 October 2020; Ref: scu.468855 br>