PROCEDURE – information notice – Sch 36 FA 2008 – taxpayer’s representations – tribunal approval – tribunal has no discretion or jurisdiction to direct that the taxpayer can attend the approval hearing – no abuse of process in HMRC seeking an approved notice.
Citations:
[2017] UKFTT 148 (TC)
Links:
Jurisdiction:
England and Wales
Taxes Management
Updated: 29 January 2022; Ref: scu.574085
