Alkadhi v Revenue and Customs: FTTTx 3 Dec 2012

FTTTx INCOME TAX – self assessment – enquiry into return – application by taxpayer for closure notice – whether reasonable grounds for not issuing closure notice – on facts, enquiry not complete – application refused
INCOME TAX – taxpayer notice under FA 2008 Sch 36 – whether information and documents reasonably necessary for checking his tax position – whether time limit for complying with requirements inadequate – held, information and documents reasonably required – notice varied by substitution of revised time limit – subject to that variation, notice confirmed – appeal dismissed

Citations:

[2012] UKFTT 741 (TC)

Links:

Bailii

Income Tax

Updated: 17 November 2022; Ref: scu.472750