Appeal against amendments to self assessments – enquiry closure notices for 1997/98 to 2002/03 inclusive -provisional figures in returns – request for accounts – no accounts prepared – appeal concerning prior years caused difficulties – appeal now heard – accounts still not prepared – change in nature of accountancy business – profits entirely estimated – no invoices – no formal bills rendered – impossible to gauge income or expenses – appeal dismissed
Citations:
[2011] UKFTT 578 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 23 June 2022; Ref: scu.449522
