Jacques v Revenue and Customs: SCIT 11 Jan 2007

SCIT PENALTY NOTICE – failure to comply with General Commissioners’ direction-no reason for non compliance shown – appeal dismissed
CLOSURE NOTICE – eleven-fold increase in profits in amended return – failure to produce business records reasonably required by HMRC to check return-refusal of closure notice shown to be reasonable in all the circumstances

Judges:

Adrian Shipwright

Citations:

[2007] UKSPC SPC00577

Links:

Bailii

Income Tax

Updated: 10 July 2022; Ref: scu.249648