3 decisions turning on income-tax-enquiry.
Tax LawFirst-tier Tribunal (Tax)22 Sept 2011[2011] UKFTT 626 (TC)Added 6 Aug 2026
The applicant, Mrs Sau Kwan Huan, carried on a takeaway food business. On 2 March 2010 the Commissioners for Her Majesty's Revenue and Customs opened an enquiry into her self-assessment income tax return for the tax year 2008-09…
Tax LawSpecial Commissioners of Income Tax23 May 2006Added 6 Aug 2026
The appellant, Jade Palace Ltd, operates a Chinese restaurant in Wickford, Essex; its directors, Mr and Mrs Fung, owned 75 per cent of the shares. The Revenue opened an enquiry into the company's return for the year ended 31…
Tax LawSpecial Commissioners of Income Tax27 Apr 2006Added 6 Aug 2026
The appellant, James S Moffat, was a former employee of Fife Scottish Omnibuses Limited, a subsidiary of Scottish Bus Group Limited, and a member of the Scottish Transport Group Pension Fund. Following the enactment of the…