CORPORATION TAX – application for postponement of tax under s55(6) – proceeds of tipping on land received by Applicant – evidence that beneficial owner of land was not the Applicant- whether reasonable grounds to believe the Appellant is overcharged to tax by the assessments on the tipping receipts – yes – COSTS – whether unreasonable for HMRC to defend the postponement application – no – costs under Rule 10(1)(b) refused
Citations:
[2010] UKFTT 469 (TC)
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 29 March 2022; Ref: scu.426607