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Decision Number: |
TC 08471 |
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Appellant:
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ROBERT DON HUNTER DOUGAN |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Mrs Victoria NICHOLL
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Date Of Decision:
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04/05/2022 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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INCOME TAX – discovery assessments – whether taxpayer behaviour deliberate - no – when partnership commenced trading – whether consultancy fees wholly and exclusively for purposes of trade – whether penalty notices served - no |
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Decision(s) to Download:
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TC 08471 AMENDED.pdf 
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