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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> JASON CALLEN v Revenue & Customs (Discovery assessment - was the taxpayer or a person acting on his behalf careless) [2022] UKFTT 40 (TC) (04 February 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08392.html
Cite as: [2022] UKFTT 40 (TC)
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| Decision Number: | TC 08392 |
| Appellant: | JASON CALLEN |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Tracey Bowler |
| Date Of Decision: | 04/02/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | Discovery assessment - was the taxpayer or a person acting on his behalf careless - Section 36 TMA - application of Hicks - accountant acting on taxpayer-™s behalf and careless - appeal dismissed |