Christopher Anthony Reid v The Commissioners for HM Revenue and Customs: [2012] UKUT 338 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Sadler on 27 September 2012.

Read the full decision in Christopher Anthony Reid v The Commissioners for HM Revenue and Customs: [2012] UKUT 338 (TCC).

INCOME TAX - appeal against closure notices with amended selfassessment returns - whether amendments fair - whether appellant established from his evidence that assessments should be reduced or set aside - whether First-tier Tribunal erred in law by failing to take proper account in reaching its decision to dismiss the appellant’s appeal of evidence before it as to appellant’s allowable expenditure - First-tier Tribunal’s decision reasonable having regard to evidence - appeal dismissed.

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