[2009] UKFTT 275 (TC)

Mr Peter Kempster (Chairman), Ms Sandi OʼNeill (Member)

Decision released 21 October 2009

Income tax – back duty investigation and assessments – whether there were undeclared cash sales – yes – whether there was undeclared overseas investment income or gains – yes – whether the Hansard procedure changed the usual burden and standard of proof – no – whether there had been a sufficient discovery – yes – appeals dismissed – TMA 1970, sections 29 and 36

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