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:
Income Tax
Updated: 17 November 2022; Ref: scu.472750