Appeal by the taxpayer from a decision of the Special Commissioners dismissing the taxpayer’s appeal against assessments to tax made in accordance with Section 747(4)(a) of the Income and Corporation Taxes Act 1988.
Citations:
[1997] EWCA Civ 2193, [1997] STC 1179, [1997] BTC 471
Links:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 09 November 2022; Ref: scu.142590