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) >> Smith v HMRC [2011] UKUT 270 (TCC) (10 May 2011)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2011/B16.html
Cite as: [2011] STI 2172, [2011] BTC 1742, [2011] UKUT 270 (TCC), [2011] UKUT B16 (TCC), [2011] STC 1724

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Smith v HMRC [2011] UKUT 270 (TCC) (10 May 2011)

"Income Tax – Schedule D – computation of profits – section 42 FA 1998 – whether accounts prepared in accordance with generally accepted accounting practice – sections 29, 34, 36 TMA 1970 – whether negligent conduct if accounts not prepared in accordance with generally accepted accounting practice – whether HMRC discovered tax loss"