[2015] UKFTT 0195 (TC)

Judge Aleksander, Kamal Hossain FCA FCIB

Decision released 30 April 2015

Income tax – Enquiry into self-assessment – Understatement of income – Best judgment – Presumption of continuity – Closure notices and discovery assessments – Penalties for carelessness – Taxes Management Act 1970 (‘TMA 1970’), s. 9A and 95 and Finance Act 2007 (‘FA 2007’), Sch. 24.



  J Forkes appeared for the Appellant

  M Chapman, an officer of HM Revenue and Customs, appeared for the Respondents

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