Information Notice and Application for A Closure Notice – Whether Information ‘Reasonably Required’ in relation to year subject to enquiry – whether information for previous years relevant to enquiry year – whether there was ‘reason to suspect’ underpayment of tax for previous years – whether information for previous years reasonably required – whether closure notice should be granted
Citations:
[2022] UKFTT 369 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 20 November 2022; Ref: scu.682685