Income Tax/Corporation Tax : Other – INCOME TAX – check into income tax position – notice under paragraph 1 Schedule 36 FA 2008 – whether officer had ‘reasonable grounds to suspect’ underassessment: no, as not supported by any evidence – whether certain items statutory records: no, as the time limit had passed – notice set aside.
Citations:
[2018] UKFTT 513 (TC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 26 March 2022; Ref: scu.632262