Leslie Smith v 皇冠体育app Commissioners for HM Revenue and Customs: [2011] UKUT 270 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Arnold on 10 May 2011.
Read the full decision in .
Income Tax 鈥� Schedule D 鈥� computation of profits 鈥� section 42 FA 1998 鈥� whether accounts prepared in accordance with generally accepted accounting practice 鈥� sections 29, 34, 36 TMA 1970 鈥� whether negligent conduct if accounts not prepared in accordance with generally accepted accounting practice 鈥� whether HMRC discovered tax loss.
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Published 1 December 2016