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First-tier Tribunal (Tax)
You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TIMOTHY JOHNSONALISON JOHNSON v Revenue & Customs (INCOME TAX - discovery assessments - hedging product redress payment) [2022] UKFTT 156 (TC) (04 May 2022)
URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08483.html
Cite as: [2022] UKFTT 156 (TC)
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| Decision Number: | TC 08483 |
| Appellant: | TIMOTHY JOHNSON ALISON JOHNSON |
| Respondent: | Her Majesty's Revenue & Customs |
|
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
| Date Of Decision: | 04/05/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - discovery assessments - hedging product redress payment - taxable but not returned as such - white space disclosure - whether loss of tax caused carelessly by agent under s 29(4) TMA 1970 - yes - appeal dismissed |