Income tax – underdeclaration of profits – amendment to self-assessment – declared profits obviously inconsistent with payments made to Appellant discovered in PAYE audit of company which engaged him – Appellant claimed to have made his return based on advice from local HMRC office – destroyed all supporting papers before emigrating – whether he could show amendment was incorrect – no – whether relevant time limit observed – yes – appeal substantially dismissed
[2011] UKFTT 99 (TC)
Bailii
England and Wales
Income Tax
Updated: 18 January 2022; Ref: scu.442894