Income Tax, Class 4 National Insurance Contributions and Student Loan Repayments – (1) Enquiry into used car selling trade for 2013-14 – whether omissions of sales – whether amendments to return correct – whether penalties due under Schedule 24 FA 2007 for deliberate conduct – appeals allowed in part (2) Compliance check into takeaway business for 2007-08 to 2012-13 – whether omissions of sales through intermediaries – whether discovery assessments valid – whether penalty under s 95 TMA for fraudulent conduct and under Schedule 24 FA 2007 for deliberate and concealed conduct due – all appeals allowed.
Citations:
[2019] UKFTT 278 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 21 October 2022; Ref: scu.637868