Decision Number: |
TC 03439 |
Appellant:
|
Raymond Brown |
Respondent:
|
The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
|
Date Of Decision:
|
25/03/2014 |
Main Category:
|
INCOME TAX/CORPORATION TAX |
Main Subcategory:
|
Assessment/self-assessment |
Notes:
|
Income Tax – On course bookmaker – Appeals against discovery assessments and closure notices – Whether presumption of continuity applicable – Whether sufficient evidence to displace assessments/closure notices – Penalties – Appeal allowed in part |
Decision(s) to Download:
|
TC03439.pdf
|