SCIT NOTICE FOR PRODUCTION – whether the Respondents could reasonably require the provision of specified documents and information for the purposes of determining whether the returns were inaccurate or incomplete – the documents required included the private accounts of the Appellant which had been used to bank rental payments and the proceeds of share transactions – significant gaps in the Appellant’s tax returns despite the additional information discovered by the Respondents and confirmed by the Appellants – satisfied that the Inspector reasonably required the specified documents to complete the enquiries into Appellant’s tax returns – the requirement was limited to two years set of accounts – the requirement did not contravene Article 8 of the Human Rights Convention – Appeal Dismissed – TMA 1970 s 19A.
Citations:
[2006] UKSPC SPC00554
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 07 July 2022; Ref: scu.244607
