Taylor v HM Inspector of Taxes: SCIT 9 Dec 2004

SCIT INCOME TAX – notices to produce documents and provide information – TMA 1970 s 19A – taxpayer agreeing to provide documents and information relating to income and claimed deductions – appeal stood over for further consideration of demand for documents relating to expenditure.

Citations:

[2004] UKSC SPC00448

Links:

Bailii

Statutes:

Taxes Management Act 1970 19A

Taxes Management

Updated: 28 June 2022; Ref: scu.221422