United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Colin Moore vs HMRC [2011] UKUT 239 (TCC) (16 June 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/239.html
Cite as: [2011] STC 1784, [2011] BTC 1793, [2011] STI 2602, [2011] UKUT 239 (TCC)

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Colin Moore vs HMRC [2011] UKUT 239 (TCC) (16 June 2011)

"INCOME TAX – discovery assessment – TMA s 29 – taxpayer setting capital losses against income – workings sent with return but net figures entered on return – First–tier Tribunal’s finding that taxpayer negligent – whether finding of fact – yes – whether susceptible of challenge in Upper Tribunal – appeal dismissed."