Qualapharm Ltd v Revenue and Customs (Income Tax/Corporation Tax : Other): FTTTx 17 Feb 2016

FTTTx INFORMATION NOTICES – whether certain documents and information required were statutory records- yes – whether notices issued other than to check the taxpayer’s tax position – no – whether the appellant’s offer of conditional compliance was compliance – no – whether reasonable excuse for non-compliance – no – appeal against notices and penalties dismissed

[2016] UKFTT 100 (TC)
Bailii
Taxes Management Act 1970
England and Wales

Taxes Management

Updated: 10 January 2022; Ref: scu.560234