UTTC Corporation Tax – para 33 Sch 18 FA 98 – application for closure notice – discovery assessment made before enquiry opened – settled by agreement under s 54 Taxes Management Act 1970 – effect of settlement on scope and possible conclusions of enquiry – Olin v Scorer considered
[2016] UKUT 105 (TCC)
Bailii
England and Wales
Corporation Tax
Updated: 14 January 2022; Ref: scu.562431
