The Sandrock Hotel (Partnership) v Revenue and Customs: FTTTx 16 Sep 2010

FTTTx Notice issued pursuant to Finance Act 2008 Sch 36 para 1 – Whether notice invalid on ground that notice of intention to enquire into the partnership return not given within the time allowed in Taxes Management Act 1970 s.12AC(2) – Appeal dismissed

Citations:

[2010] UKFTT 484 (TC)

Links:

Bailii

Statutes:

Taxes Management Act 1970 12AC(2)

Jurisdiction:

England and Wales

Taxes Management

Updated: 29 August 2022; Ref: scu.426594