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:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 February 2022; Ref: scu.442950