FTTTx Information notices under schedule 36 FA08 – appeal against issue of taxpayer notices – HMRC seeking copies of old documents which had been previously provided by taxpayers but destroyed by HMRC – long hiatus in HMRC’s investigation of VAT restructuring of golfing activities – in spite of unfortunate history, documents were reasonably required and it was appropriate to require their delivery – appeal dismissed subject to one variation to one of the notices
[2014] UKFTT 458 (TC)
Bailii
England and Wales
Taxes Management
Updated: 05 December 2021; Ref: scu.526893