In the First-tier Tribunal, Rebecca Sheldon acted on behalf of the Appellant, Magic Carpets (Commercial) Ltd, in a hearing concerning unpaid income tax on PAYE income. Magic Carpets made inaccurate submissions of P35 returns for the tax years 2009/10 and 2010/11. The questions before the court here concerned whether the determinations were made in time, whether the loss of income tax was brought about carelessly within s36 of the Taxes Management Act 1970, and whether inaccuracy in the document was brought about carelessly. For more information on this case, please view the judgment.