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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> TIMOTHY JOHNSONALISON JOHNSON v Revenue & Customs (INCOME TAX - discovery assessments - hedging product redress payment) [2022] UKFTT 156 (TC) (04 May 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08483.html Cite as: [2022] UKFTT 156 (TC) |
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Decision Number: | TC 08483 |
Appellant: | TIMOTHY JOHNSON ALISON JOHNSON |
Respondent: | Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Nigel POPPLEWELL |
Date Of Decision: | 04/05/2022 |
Main Category: | PROCEDURE |
Main Subcategory: | Other |
Notes: | INCOME TAX - discovery assessments - hedging product redress payment - taxable but not returned as such - white space disclosure - whether loss of tax caused carelessly by agent under s 29(4) TMA 1970 - yes - appeal dismissed |