Mahmood v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 297 (TC)
Notes: INCOME TAX - Notice to provide information and documents under FA 2008, Sch 36 - three Notices in issue - identifying the Notice under appeal - "old documents" - statutory records definition at TMA s 12B - meaning of "relevant day" when taxpayer received TMA s 8 notices to file but did not comply - requirement in the Notice to provide CGT computation - whether reasonable to require - two Items withdrawn by HMRC - Notice upheld other than those Items, the CGT computation and any old documents.
Cited in 3 later judgments