Duncan v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 296 (TC)
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Items cease to be statutory records with the passage of time - whether reasonably required - one Item and one part Item withdrawn by HMRC - Notice otherwise upheld other than one further Item - penalty of £300 upheld
Cited in 6 later judgments