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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Duncan v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 296 (TC) (06 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06526.html Cite as: [2018] UKFTT 296 (TC) |
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| Decision Number: | TC 06526 |
| Appellant: | Sarah Duncan |
| Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
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Chairmen / Special Commissioners: |
ANNE REDSTON |
| Date Of Decision: | 06/06/2018 |
| Main Category: | INCOME TAX/CORPORATION TAX |
| Main Subcategory: | Other |
| Notes: | INCOME TAX - Notice to provide information under FA 2008, Sch 36 - whether invalid because issued by ITSA Enquiry team - submission of SA returns on a voluntary basis - whether statutory records requirements apply where no notice to file under TMA s 8 - whether Items cease to be statutory records with the passage of time - whether reasonably required - one Item and one part Item withdrawn by HMRC - Notice otherwise upheld other than one further Item - penalty of £300 upheld |
