[2019] UKFTT 0478 (TC)

Judge Michael Connell

Decision released 25 July 2019

Income tax – Notice to provide information – Whether items reasonably required for the purposes of checking the taxpayer’s tax position – Yes – Appeal dismissed – FA 2008, Sch. 36, para. 1.

Jupiter Online Ltd [2019] TC 07281


In Jupiter Online Ltd [2019] TC 07281, the First-tier Tribunal (FTT) dismissed a taxpayer company’s appeal against an information notice. The taxpayer had not shown that it was not reasonable for HMRC to require the information/documents referred to in the notice.

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