Burford v Revenue and Customs (Income Tax – Whether A Notice To File Pursuant): FTTTx 17 Feb 2021

INCOME TAX – Whether a notice to file pursuant to s 8 of the Taxes Management Act 1970 requiring taxpayer to file a return was validly issued – yes – Rogers and Shaw considered and applied – Whether late payment penalty correctly assessed and applied – yes – Appeal dismissed

Citations:

[2021] UKFTT 47 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 November 2022; Ref: scu.661753