PROCEDURE – hearing in the absence of the appellant – application of the Tribunal Rules – Schedule 36 Information Notice – personal private residence – statement of worldwide assets and liabilities – whether information ‘reasonably required’ for the purposes of checking the Appellant’s tax position – appeal against penalty – Notice varied – penalty upheld.
[2014] UKFTT 670 (TC)
Bailii
Taxes – Other
Updated: 17 December 2021; Ref: scu.534279