INCOME TAX – CORPORATION TAX – appeals against Sch 36 Notices and against penalties – applications to close enquiries – whether to stay the appeals and applications behind Mr Budhdeo’s judicial review application – Veolia distinguished – whether dominant purpose of the enquiries and Sch 36 Notices to obtain information to prosecute Mr Budhdeo – whether information can be a statutory record – whether the Sch 36 Notices should be upheld, varied or set aside – whether to confirm the penalties – whether to close the enquiries
Citations:
[2017] UKFTT 84 (TC)
Links:
Jurisdiction:
England and Wales
Citing:
See Also – Gold Nuts Ltd and Others v Revenue and Customs (Procedure : Other) FTTTx 20-Feb-2015
FTTTx PROCEDURE – whether there is an interaction between self-assessment enquiries, corporation tax enquiries and Schedule 36 Notices and penalties on the one hand, and possible criminal prosecution on the other . .
See Also – Gold Nuts Ltd and Others v Revenue and Customs FTTTx 8-Feb-2016
INCOME TAX – CORPORATION TAX – preliminary hearing on matters of law – COP9 letter issued to Mr Budhdeo (‘Mr B’) – contractual disclosure offered and refused – whether FTT has jurisdiction to close a ‘COP9 enquiry’ – no -whether HMRC using SA and CT . .
Cited by:
See Also – Gold Nuts Ltd and Others v Revenue and Customs (Corporation Tax – Appeals Against Sch 36 Notices and Applications To Close Enquiries) FTTTx 25-Apr-2017
Corporation Tax – Appeals Against Sch 36 Notices and Applications To Close Enquiries . .
Lists of cited by and citing cases may be incomplete.
Corporation Tax
Updated: 29 January 2022; Ref: scu.574047