Anthony While v The Commissioners for Her Majesty's Revenue & Customs, TC 01755

JurisdictionUK Non-devolved
JudgeNicholas Aleksander
Judgment Date17 January 2012
Neutral Citation[2012] UKFTT 58
ReferenceTC 01755
AppellantAnthony While
RespondentThe Commissioners for Her Majesty's Revenue & Customs
CourtFirst-tier Tribunal (Tax Chamber)
[2012] UKFTT 58 (TC)
TC01755
Appeal number: TC/2009/12293
INCOME TAX - discovery assessment – negligent conduct of taxpayer or
advisors – no - sufficiency of information disclosed in prior enquiry –
section 29 TMA 1970 – appeal allowed
FIRST-TIER TRIBUNAL
TAX CHAMBER
ANTHONY WHILE Appellant
- and -
THE COMMISSIONERS FOR HER MAJESTY’S
REVENUE & CUSTOMS Respondents
TRIBUNAL: JUDGE ALEKSANDER
I B ABRAMS
Sitting in public at 45 Bedford Square, London WC1 on 22 June 2011
Keith Gordon, counsel, instructed by Tax Aid for the Appellant
C J Brown, an officer of HM Revenue & Customs, for the Respondents
© CROWN COPYRIGHT 2011

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