PROCEDURE – Application for approval of third party notice under Schedule 36 of Finance Act 2008 – scope of exclusion for auditors’ working papers in paragraph 24 and 26 of Schedule 36 where auditor also assisting in preparation of tax returns – application refused.
Citations:
[2018] UKFTT 541 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 25 October 2022; Ref: scu.632318