Income Tax/Corporation Tax : Assessment/Self-Assessment – discovery assessments – whether or not HMRC able to raise discovery assessments on the grounds of carelessness – director of appellant genuinely believed the return to be correct – whether reasonable for her to hold that belief – held not – whether carelessness by accountant – held yes – appeal dismissed
[2018] UKFTT 712 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 12 November 2021; Ref: scu.632478
