INCOME TAX/CAPITAL GAINS TAX – taxpayer information notice issued under paragraph 1 of Schedule 36 to Finance Act 2008 – validity of notice – whether documents in the Appellant’s possession or power – were the documents reasonably required – effect of amendments to information notice on review – validity of assessment/notification of penalty for non-compliance with information notice – whether Appellant had a reasonable excuse for failure to comply
[2019] UKFTT 2 (TC)
Bailii
England and Wales
Income Tax
Updated: 27 December 2021; Ref: scu.632448