References: [2016] UKUT 363 (TCC)
Links: Bailii
Ratio: UTTC PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed
Jurisdiction: England and Wales
Last Update: 11-Nov-16
Ref: 570419
