Wong Yau Lam and Another v Revenue and Customs: FTTTx 8 Feb 2012

FTTTx Income Tax – self assessment – partnership return subject to enquiry – deemed and actual s 9A enquiry into partners’ returns – information notice under FA 2008 Sch 36 para 1 – held, information reasonably required for checking tax position – appeal dismissed – whether Tribunal’s decision appealable to Upper Tribunal – no

Judges:

John Clark

Citations:

[2012] UKFTT 118 (TC)

Links:

Bailii

Statutes:

Finance Act 2008 Sch 36 para 1

Income Tax

Updated: 05 October 2022; Ref: scu.451995