FTTTx Income Tax – self assessment – partnership return subject to enquiry – deemed and actual s 9A enquiry into partners’ returns – information notice under FA 2008 Sch 36 para 1 – held, information reasonably required for checking tax position – appeal dismissed – whether Tribunal’s decision appealable to Upper Tribunal – no
Judges:
John Clark
Citations:
[2012] UKFTT 118 (TC)
Links:
Statutes:
Finance Act 2008 Sch 36 para 1
Income Tax
Updated: 05 October 2022; Ref: scu.451995