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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> HENRY RAFFERTY v Revenue & Customs (INCOME TAX - Assessments following investigation - whether a taxpayer has failed to notify chargeability) [2022] UKFTT 161 (TC) (10 May 2022) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2022/TC08488.html Cite as: [2022] UKFTT 161 (TC) |
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| Decision Number: | TC 08488 |
| Appellant: | HENRY RAFFERTY |
| Respondent: | Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
W Ruthven GEMMELL |
| Date Of Decision: | 10/05/2022 |
| Main Category: | PROCEDURE |
| Main Subcategory: | Other |
| Notes: | INCOME TAX-Assessments following investigation -whether a taxpayer has failed to notify chargeability to income tax-yes;-whether taxpayer has failed to notify tax liabilities-yes;-whether taxpayer has failed to accurately return his total income-yes;-whether assessments made are excessive-no;-whether taxpayer acted deliberately in failing to accurately return his income -yes;-whether closures notice, discovery assessments and penalties have been issued in accordance with relevant legislation-yes;-Appeal dismissed Sections 9A,28A,29 and 50, Schedule 24 Taxes Management Act 1970; Schedule 36 Finance Act 2008; Schedule 41 Finance Act 2009. |
