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First-tier Tribunal (Tax) |
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You are here: BAILII >> Databases >> First-tier Tribunal (Tax) >> Mahmood v Revenue & Customs (INCOME TAX/CORPORATION TAX : Other) [2018] UKFTT 297 (TC) (06 June 2018) URL: http://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06527.html Cite as: [2018] UKFTT 297 (TC) |
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| Decision Number: | TC 06527 |
| Appellant: | Khalid Mahmood |
| 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 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but did not comply - requirement in the Notice to provide CGT computation - whether reasonable to require - two Items withdrawn by HMRC - Notice upheld other than those Items, the CGT computation and any old documents. |
