Thompson v Revenue and Customs: FTTTx 6 Feb 2013

FTTTx INCOME TAX – information notice – paragraph 1 Schedule 36 Finance Act 2008 – onus of proof – whether information or document reasonably required by officer – yes – whether documents in appellant’s possession or power – yes – whether certain information constituted appellant’s ‘statutory records’ resulting in no right of appeal against the relevant part of the information notice – yes – appeal dismissed

Citations:

[2013] UKFTT 103 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 14 November 2022; Ref: scu.472381