Decision Number: | TC 05801 |
Appellant: | Bemal Patel |
Respondent: | The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special Commissioners: |
Zachary CITRON |
Date Of Decision: | 19/04/2017 |
Main Category: | INCOME TAX/CORPORATION TAX |
Main Subcategory: | Other |
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 |