Accounts, wrong practice in drawing up

Additional capital gains tax

Agreements with the inspector

Amendment of assessment

Additional assessments stand good

Discharge of burden of proof

Increase in assessments

Property transactions

Validity of

Appeals

Argument that liability resolved under Confiscation Orders granted under the Proceeds of Crime Act 2002

Generally

Breach of human rights

Burden of proof

Burden of proof to revert to appellants

Capital losses on investments against bank interest, incorrect deduction

Car and fuel benefit, motorhome

Careless or deliberate conduct

Claims

Closure notice

Competence issues

Conditions of s. 29(4) and (5) satisfied

Conditions of s. 29(5) not met

Death of taxpayer

Effect of Confiscation Order

Error in tax return

Error due to carelessness on part of the appellant

Generally

HMRC entitled to raise a discovery assessment

Error or mistake in returns

Executor having distributed estate

Expenditure related to motor rallying

Fraud

Generally

Profit/interest credited to appellant through postdated cheques

Full disclosure of bank accounts

Generally

HMRC to show prima facie case

Hypothetical HMRC officer 'aware' of insufficiency from information

Information

Insufficiency of tax

Insurance policy transactions, tax avoidance scheme

Interest

Loss relief claims not within tribunal's jurisdiction as not finally determined by HMRC

Non-attendance of appellant

On course bookmaker

Onus of proof

Partnership returns

Payments on account

Post-transaction valuation check, validity of assessment

Power to issue

Private residence relief

Prompted careless inaccuracy in tax return

Quantum of assessments to be adjusted

Sales omitted

Section 95 and schedule 24 penalties

Settlors for tax purposes of a non-UK trust

Statutory restriction on Revenue's power to make

Sufficient evidence to displace assessments/closure notices

Tax avoidance scheme, allowable loss

Capital redemption policies

Generally

Time limit issues

Time limits

Transfer of house from company to taxpayer for no consideration

Trust tax return 'information made available' to hypothetical officer

Undeclared cash sales/undeclared income

Allegations of fraud

Takeaway meal business

Undeclared trading profits

Underdeclared employment income

Unexplained lodgements into bank accounts

Validity

Veltema judgment

When they may be issued