British
and Irish Legal Information Institute
Freely Available British and Irish Public Legal Information
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]
First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> McFarlane v Revenue & Customs (INCOME TAX/CORPORATION TAX : Assessment/self - assessment) [2018] UKFTT 282 (TC) (29 May 2018)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06512.html
Cite as: [2018] UKFTT 282 (TC)(29 May 2018)
[New search] [Contents list] [Printable PDF version] [Help]
| Decision Number: | TC 06512 |
| Appellant: | John McFarlane |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Anne SCOTT |
| Date Of Decision: | 29/05/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Assessment/self - assessment |
| Notes: | INCOME TAX - Discovery Assessments - deliberate behaviour by agent - extended time limits - whether validly made - yes - assessments confirmed - Capital Gains Tax - PPR - deliberate concealment - Closure Notice conclusions valid - penalties confirmed - appeals dismissed |