United Kingdom Upper Tribunal (Tax and Chancery Chamber) 16 June 2011, [2011] UKUT 239 (TCC) (Colin Moore v The Commissioners for Her Majesty’s Revenue and Customs)

Appeal number: FTC/82/2010 [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 UPPER TRIBUNAL TAX AND CHANCERY