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United Kingdom Upper Tribunal (Tax and Chancery Chamber)
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."