[2015] UKFTT 0139 (TC)

Judge Anne Redston, Ms Helen Myerscough

Decision released 31 March 2015

Income tax – Appeals against information notices issued under Finance Act 2008 (‘FA 2008’), Sch. 36 – Whether to stay the case – Whether appeals made to HMRC – What are statutory records – Whether burden of proof is on HMRC – Sch. 36 notices varied – Closure notice applications – Whether HMRC has reasonable grounds for not issuing closure notices – Held – Yes.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.