CORPORATION TAX – self assessment – enquiry notice given on anniversary date of day on which return filed – whether notice given within 12 months of day when return filed – meaning of word ‘from’ in para 24(2) Sch 18 FA 1998 – held, ‘from’ excluded day when filed – notice therefore validly given – as a result, taxpayer notice under para 1 Sch 36 FA 2008 validly given as Condition A in para 21(4) fulfilled – appeal dismissed and direction given to supply information as specified in Sch 36 notice
[2014] UKFTT 943 (TC)
Bailii
England and Wales
Corporation Tax
Updated: 22 December 2021; Ref: scu.537671
