Weerasinghe v Revenue and Customs: FTTTx 13 Feb 2013

FTTTx INCOME TAX – Taxes Management Act 1970 ss. 8, 9A, 9ZA, 19A, 28A, 42, 43 and 50(6) – Appeal against amendment made by a closure notice – burden of proof – Whether amendment to an ‘unsolicited’ tax return subject to the time limit in s.9ZA – Appeal allowed

Citations:

[2013] UKFTT 144 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 8 9A 9ZA 19A 28A 42 43 50(6)

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472385