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:
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