FTTTX GENERAL BETTING DUTY – Missing till rolls – ‘Best judgement’ assessments made – Whether HMRC had acted perversely or in bad faith in making assessments – No – Whether taxpayer had positively shown assessments were wrong – No – Appeal dismissed
PENALTY – Whether betting stakes deliberately understated – Yes – Appeal dismissed
Brooks TJ
[2012] UKFTT 195 (TC)
Bailii
England and Wales
Taxes – Other
Updated: 30 December 2021; Ref: scu.462644