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:
Jurisdiction:
England and Wales
Taxes Management
Updated: 30 July 2022; Ref: scu.373603