TelNG Ltd v Revenue and Customs Commissioners

Income tax – Information. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) dismissed the appeal by the taxpayer company against a decision of the First-tier Tribunal (Tax Chamber) (the FTT) that an information notice served, pursuant to para 1 of Sch 36 to the Finance Act 2008, by the Revenue and Customs Commissioners on the taxpayer, requiring it to produce a number of specified documents by post or email, was valid. The tribunal decided that, adopting a contextual and purposive approach to para 7(1) and (2) of Sch 36, the FTT had not erred in law in concluding that the information notice in question was valid.

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