(Income Tax/Corporation Tax : Other) INCOME TAX – CORPORATION TAX – Sch 36 Notices – reasonably required – higher threshold of ‘reason to suspect’ under para 21(6) -documents required to transfer ownership of land – meaning of failure to comply so as to incur a penalty – Sch 36 Notices partly upheld, partly set aside – penalties upheld.
Citations:
[2017] UKFTT 616 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 28 March 2022; Ref: scu.592643