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First-tier Tribunal (Tax)


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
PDF Copy:                                 [2022] UKFTT 156 (TC)


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URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08483.html