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) >> Christoper Reid v HMRC [2012] UKUT 338 (TCC) (27 September 2012)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2012/338.html
Cite as: [2012] UKUT 338 (TCC)

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Christoper Reid v HMRC FTC/75/2011 [2012] UKUT 338 (TCC) (27 September 2012)

"INCOME TAX - appeal against closure notices with amended self-assessment returns - whether amendments fair - whether appellant established from his evidence that assessments should be reduced or set aside - whether First-tier Tribunal erred in law by failing to take proper account in reaching its decision to dismiss the appellant's appeal of evidence before it as to appellant's allowable expenditure - First-tier Tribunal's decision reasonable having regard to evidence - appeal dismissed."

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