FTTTx INCOME TAX -appeals against Schedule 36 Notices – whether to stay the case – whether appeals made to HMRC – what are statutory records – whether burden of proof is on HMRC – Schedule 36 Notices varied – closure notice applications – whether HMRC has reasonable grounds for not issuing closure notices – held, yes
[2013] UKFTT 430 (TC)
Bailii
England and Wales
Income Tax
Updated: 29 December 2021; Ref: scu.545098