Colin Moore v The Commissioners for HM Revenue and Customs: [2011] UKUT 239 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Bishopp on 16 June 2011.

Read the full decision in Colin Moore v The Commissioners for HM Revenue and Customs: [2011] UKUT 239 (TCC).

INCOME TAX —discovery assessment — TMA s 29 — taxpayer setting capital losses against income — workings sent with return but net figures entered on return — First-tier Tribunal’s finding that taxpayer negligent — whether finding of fact — yes — whether susceptible of challenge in Upper Tribunal — appeal dismissed.

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