FTTTx INCOME TAX – Information Notice; whether document reasonably required for the purposes of checking the taxpayer’s tax position; patient confidentiality; Finance Act 2008, Schedule 36 paragraph 1 . .
The appellant had requested a hardship allowance so as not to have to pay claimed VAT before the hearing of an appeal. That was refused, and the claimant now said that the rules restricting an appeal against such a refusal were unlawful.
Held: . .
Two issues in relation to the way that the First-tier Tribunal (Tax Chamber) decides applications from Her Majesty’s Revenue and Customs for the approval of third party information notices under para. 3 of Sch. 36 to the Finance Act 2008. First, . .
PROCEDURE – Information Notices – Schedule 36 Finance Act 2008 – documents and information required – whether statutory records – whether reasonably required – appeal dismissed . .
A settlor by will was deemed to have had an interest as funds were passed to a Jersey Trust. The section merely made or allowed that a variation of a will would not be a taxable event in UK law. It had no other effects. A deed of family arrangement . .
The applicant was serving two life sentences for Mafia related activities. He challenged nine decrees issued by the Minister of Justice under which he was held under a special prison regime for a period of four years. His case related to delays by . .
References: [2016] UKUT 363 (TCC) Links: Bailii Ratio: UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed Jurisdiction: England and … Continue reading Telng Ltd v Revenue and Customs; UTTC 2 Aug 2016
References: [2015] UKFTT 648 (TC) Links: Bailii FTTTx VAT – penalty notice under Para 39 and 46 of Schedule 36 Finance Act 2008 for non-compliance with an Information Notice – whether reasonable excuse – no – appeal dismissed Last Update: 26-Dec-15 Ref: 557188
References: [2014] UKFTT 478 (TC) Links: Bailii UTTC PROCEDURE – Information Notices approved by the Tribunal – Paragraph 3 Schedule 3 Finance Act 2008 – application to set aside approval – jurisdiction – whether procedural irregularity – Rules 19, 38 Tribunal Rules – applications refused Statutes: Finance Act 2008
