Easinghall Ltd v Revenue and Customs: FTTTx 10 Jul 2014

FTTTx Corporation Tax – para 33 Sch 18 FA 98 – application for closure notice – discovery assessment made before enquiry opened – settled by agreement – effect of settlement on scope and possible conclusions of enquiry – Olin v Scorer considered – reasonableness of continuing enquiry

[2014] UKFTT 677 (TC)
Bailii

Corporation Tax

Updated: 17 December 2021; Ref: scu.534269