Woolford v Revenue and Customs (Application To Strike Out Appeal): FTTTx 31 May 2019

APPLICATION TO STRIKE OUT APPEAL- case that card handling fees are exempt
INCOME TAX/CORPORATION TAX – applications for closure notices – whether HMRC had reasonable grounds for not issuing closure notices – yes – applications refused
CORPORATION TAX – appeals against information notices under Schedule 36 Finance Act 2008 – whether information reasonably required for the purpose of checking tax position – appeals allowed in part

Citations:

[2019] UKFTT 349 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 28 October 2022; Ref: scu.638521