Stanley v Revenue and Customs: FTTTx 14 Mar 2011

Income tax – discovery assessments – no notification of chargeability – which test of conduct applicable and which version of s 36 TMA 1970 – effect of transitional provisions on test and on time limit – finding of negligent conduct – assessments confirmed and appeal dismissed

Citations:

[2011] UKFTT 169 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 06 February 2022; Ref: scu.442950