Telng Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0363 (TCC)

Upper Tribunal Tax and Chancery decision of Judge Berner and Judge Powell on 12 August 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
16 February 2017
Category:
Tax
Release date:
12 August 2016

Read the full decision in Telng Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0363 (TCC).

PENALTY – non-compliance with information notice – Schedule 36, Finance Act 2008 – notice requiring production of documents by post or email – whether notice invalid for not specifying production for inspection at an agreed or specified place – no – appeal dismissed

Published 16 February 2017