Bemal Patel v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2017] UKFTT 323 (TC)
Notes: Income tax – paragraph 1 Schedule 36 Finance Act 2008 notice to provide information – whether items were reasonably required for the purposes of checking the taxpayer’s income tax position – items comprised basic financial information – held: they were reasonably required – appeal dismissed
Cited in 4 later judgments