RETURN – self-assessment -notice of intention to inquire into return – taxpayer practising as a solicitor – notice requiring taxpayer to produce clients’ ledger and clients’ cash book and certain documents to support the entries in both – whether . .
SCIT INCOME TAX – notices to produce documents and provide information – TMA 1970 s 19A – taxpayer agreeing to provide documents and information relating to income and claimed deductions – appeal stood over for . .
SCIT Income tax – notice to taxpayer to produce documents in taxpayer’s possession or power – whether terms of notice reasonable – section 19A, Taxes Management Act 1970 . .
SCIT SELF-ASSESSMENT – Notice by the Inspector to the taxpayer calling for documents – Validity of notice – Acceptance by the Inspector that the notice had been complied with and that no penalties could be . .
Appeal pursuant to Taxes Management Act 1970 (TMA) s.19A(6) against a notice issued pursuant to TMA s.19A – Appeal dismissed [2010] UKFTT 480 (TC) Bailii Taxes Management Act 1970 19A(6) England and Wales Income Tax Updated: 03 January 2022; Ref: scu.426636
SCIT Return Self Assessment; Taxes Management Act 1970 Section 19A Notice; compromise; appeals settled and withdrawn [2004] UKSC SPC00453 Bailii Taxes Management Act 1970 19A England and Wales Income Tax Updated: 09 November 2021; Ref: scu.221420
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SCIT NOTICE under S.19A TMA 1970 – irrelevant objection to the notice – notice confirmed . .
FTTTx INCOME TAX – Taxes Management Act 1970 ss. 8, 9A, 9ZA, 19A, 28A, 42, 43 and 50(6) – Appeal against amendment made by a closure notice – burden of proof – Whether amendment to an ‘unsolicited’ tax return . .
Income Tax; Closure Notice; Discovery Assessments; whether Appellant overcharged by assessments; whether Appellant negligently delivered incorrect returns; omission of sales; adequacy of business records; method of calculation of turnover and . .
SCIT Income Tax – Enquiry under section 9A TMA 1970, requirement to produce and furnish documents under section 19A TMA 1970 – Taxpayer alleging enquiry opened and requirement made for vindictive reasons – . .
Appeal against penalties for non compliance with Section 19A Taxes Management Act 1970 notices- Appellant claimed to have produced all the documents he had available . .
SCIT Income Tax; tax return; enquiry into returns; requests for information; notice requiring the production of documents; failure to produce adequate or sufficient information and documents; enquiry closed; . .
