[2018] UKFTT 0513 (TC)

Judge Richard Thomas, Derek Robertson

Decision released 24 August 2018

Income tax – Check into income tax position – Notice under FA 2008, Sch. 36, para. 1 – Whether officer had ‘reasonable grounds to suspect’ underassessment – No – As not supported by any evidence – Whether certain items statutory records – No – As the time limit had passed – Notice set aside.

  The First-tier Tribunal (‘FTT’) set aside a Sch. 36 Information Notice because there was no evidence that the relevant officer had reasonable grounds to suspect an underassessment of tax.


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