FTTTx Assessment/self-assessment
Notes: Income tax – computation of profits – closure notice and amendments – s29 TMA discovery assessments – onus of proof on taxpayer in relation to amounts assessed – ‘presumption of continuity’: meaning and effect Income Tax -penalties for negligent conduct s 95 TMA 1970. FIRST-TIER
Citations:
[2011] UKFTT 315 (TC)
Links:
Statutes:
Income Tax, Taxes Management
Updated: 17 September 2022; Ref: scu.443075
