PML Accounting Ltd v Revenue and Customs: FTTTx 10 Sep 2015

FTTTx PENALTIES – taxpayer information notice issued to alleged MSC Provider – compliance with information notice – reasonable excuse – whether notice related to tax position of MSC Provider or of its clients – whether third party notice should have been issued – validity of notice – rights of clients under Article 8 ECHR – Schedule 36, Finance Act 2008

[2015] UKFTT 440 (TC)
Bailii
Finance Act 2008, European Convention on Human Rights 8
England and Wales

Taxes Management, Human Rights

Updated: 04 January 2022; Ref: scu.552721