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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> David Cation v Revenue & Customs (INCOME TAX and PENALTIES - self-assessment return) [2021] UKFTT 311 (TC) (04 September 2021)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2021/TC08253.html
Cite as: [2021] UKFTT 311 (TC)
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| Decision Number: | TC 08253 |
| Appellant: | David Cation |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Dr Heidi POON |
| Date Of Decision: | 04/09/2021 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX and PENALTIES - self-assessment return - enquiry and closure notice - s 34 of ITTOIA 2005 - deductibility of payments to father - lack of business records as required by s 12B TMA - taxpayer-™s object in incurring expenditure - whether -˜wholly and exclusively-™ for the purpose of trade - Schedule 41 FA 2008 and Schedule 24 FA 2007 - failure to notify liability and inaccuracy - interaction of penalties - whether deliberate - appeal dismissed |