[2019] UKFTT 0543 (TC)

Judge Geraint Jones QC

Decision released 20 August 2019

Income tax – Fair inferences - No – Assessments “in terrorem” – yes – Appeal allowed – TMA 1970, s. 29

Cussens [2019] TC 07337


Mr Cussens (the appellant) received income tax and penalty assessments for the 12 years to 5 April 2016. HMRC raised the assessments on the basis that they had allegedly discovered that the appellant had not declared trading profits.

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