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- Heading
- Introduction
- Legislative provisions
- Background Facts and FTT decision
- The FTT hearing and Decision
- Grounds of Appeal
- Ground 1 –the NCA’s burden in relation to loss of tax
- Ground 2 – section 319 poca
- Ground 3 - edwards v Bairstow challenge
- Ground 4 –rental income
- Ground 5 – whether Mrs Begum brought about the loss of tax deliberately
- Conclusions