Deadman Confidential Partnership v Revenue and Customs: FTTTx 27 Apr 2009

FTTTx PENALTY DETERMINATION – Failure to comply with notice under section 20 to produce bank statements – s98(1)(b)(i) and s100C TMA 1970 – andpound;300 penalty determined
NOTICE UNDER s19A TMA 1970 – Whether reasonable to have made it – Yes – Appeal dismissed
CLOSURE APPLICATION – Enquiry – Conclusion dependent on outstanding notices under s19A TMA 1970 – Application dismissed
[2009] UKFTT 76 (TC)
Bailii
England and Wales

Updated: 17 February 2021; Ref: scu.373603