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Easinghall Ltd v Revenue and Customs: UTTC 1 Mar 2016

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

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