Information Notice – Schedule 36 Finance Act 2008 – whether information ‘reasonably required’ – burden of proof – business records found ‘incomplete’ and ‘unreliable’ – necessity for further information to establish alternative bases for checking tax position – validity of request for ‘personal records’ – whether joint-named accounts ‘third-party’ documents – the restriction criteria paras 18 and 19(3) of Sch 36 – Notice confirmed – appeal dismissed
[2020] UKFTT 258 (TC)
Bailii
England and Wales
Updated: 17 October 2021; Ref: scu.652284