INCOME TAX – enquiry and discovery assessments- appellant subjected to a fraud – profit/interest credited to appellant by the fraudster through post-dated cheques amounted to interest and taxable where the cheques were not rolled over – appellant acted carelessly – discovery assessment valid – case allowed in part.
Citations:
[2014] UKFTT 692 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 29 September 2022; Ref: scu.535147
