SCIT Income Tax – Penalties under section 97AA TMA in respect of failure to produce documents etc as required by section 19A TMA – Whether a letter informing a partner that an enquiry was to be made into a partnership return was a `notice’ to that partner within section 12AC TMA – Letter sent by mistake to that partner as a matter of courtesy rather than formally addressed to partner as the nominated partner –
Held: it was a `notice’ and thus a notice of enquiry to that partner and accordingly that section 19A requirement to produce documents etc applied to that partner.
Citations:
[2008] UKSPC SPC00670
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 06 October 2022; Ref: scu.267748