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Gold Nuts Ltd and Others v Revenue and Customs (Corporation Tax – Appeals Against Sch 36 Notices and Applications To Close Enquiries): FTTTx 25 Apr 2017

Corporation Tax – Appeals Against Sch 36 Notices and Applications To Close Enquiries

Citations:

[2017] UKFTT 354 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See AlsoGold Nuts Ltd and Others v Revenue and Customs (Procedure : Other) FTTTx 20-Feb-2015
FTTTx PROCEDURE – whether there is an interaction between self-assessment enquiries, corporation tax enquiries and Schedule 36 Notices and penalties on the one hand, and possible criminal prosecution on the other . .
See AlsoGold Nuts Ltd and Others v Revenue and Customs FTTTx 8-Feb-2016
INCOME TAX – CORPORATION TAX – preliminary hearing on matters of law – COP9 letter issued to Mr Budhdeo (‘Mr B’) – contractual disclosure offered and refused – whether FTT has jurisdiction to close a ‘COP9 enquiry’ – no -whether HMRC using SA and CT . .
See AlsoGold Nuts Ltd and Others v Revenue and Customs (Income Tax/Corporation Tax : Other) FTTTx 16-Jan-2017
INCOME TAX – CORPORATION TAX – appeals against Sch 36 Notices and against penalties – applications to close enquiries – whether to stay the appeals and applications behind Mr Budhdeo’s judicial review application – Veolia distinguished – whether . .
Lists of cited by and citing cases may be incomplete.

Corporation Tax

Updated: 27 March 2022; Ref: scu.590821

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