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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Syed v Revenue & Customs (Rev 1) [2011] UKFTT 315 (TC) (12 May 2011)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2011/TC01176.html
Cite as: [2011] UKFTT 315 (TC)
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Notes: Income tax — computation of profits — closure notice and amendments — s29 TMA discovery assessments — onus of proof on taxpayer in relation to amounts assessed — "presumption of continuity": meaning and effect Income Tax —penalties for negligent conduct s 95 TMA 1970. FIRST-TIER