Nijjar Dairies Ltd v The Commissioners Revenue and Customs: FTTTx 14 Aug 2013

FTTTx Corporation tax – preliminary issue – was discovery determination under paragraph 41(2) Schedule 18 FA 1998 made within time limit – no – appeal against information notice under Schedule 36 FA 2008 – were taxpayer’s records statutory records – yes – appeal struck out in part – were other information and documents reasonably required for purposes of checking taxpayer’s tax position – yes – appeal dismissed and notice confirmed

[2013] UKFTT 434 (TC)
Bailii

Corporation Tax

Updated: 20 November 2021; Ref: scu.515218