Colin Moore v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 239 (TCC)
Upper Tribunal Tax and Chancery decision of Judge Bishopp on 16 June 2011.
Read the full decision in .
INCOME TAX 鈥攄iscovery assessment 鈥� TMA s 29 鈥� taxpayer setting capital losses against income 鈥� workings sent with return but net figures entered on return 鈥� First-tier Tribunal鈥檚 finding that taxpayer negligent 鈥� whether finding of fact 鈥� yes 鈥� whether susceptible of challenge in Upper Tribunal 鈥� appeal dismissed.
Updates to this page
Published 1 December 2016