FTTTx INCOME TAX- whether appellant served with valid notice to file return – no-whether valid enquiry opened into return and valid closure notice issued – no – appeal allowed – ss 8, 9, 28A, 34 and 115 TMA 1970
[2016] UKFTT 97 (TC)
Bailii
Taxes Management Act 1970 8 9 828A 34 115
England and Wales
Income Tax
Updated: 10 January 2022; Ref: scu.560235