Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Management Act 1970 section 12B
Records to be kept for purpose of returns
Section 12B sets out the obligation on taxpayers to keep and preserve adequate records to support their tax returns, including what records must be kept, how long they must be retained, and the penalties for failing to comply.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.