Scott & Anor t/a Farthings Steak House v McDonald (HMIT) (1996) Sp C 91
Mr THK Everett.
Decision released 15 July 1996.
Income tax – Sch. D – Back duty – Restaurant business – Whether inspector had made a ‘discovery’ to entitle him to make further assessments – Whether accounts submitted by taxpayers were correct – Appeal allowed and further assessments quashed – Taxes Management Act 1970, s. 29(3).
Mr Paul Whybrew of Kenneth Shaw & Co, Solicitors, for the taxpayers.
Miss Leslie Sperring, deputy district inspector, Southend 1 District.