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
Citations:
[2013] UKFTT 434 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 19 May 2022; Ref: scu.515218
