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

Citations:

[2009] UKFTT 76 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Taxes Management

Updated: 30 July 2022; Ref: scu.373603