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 – adjournment and directions for a preliminary hearing on these issues of principle – whether cases should remain joined – whether to grant privacy direction – whether to recategorise as complex – held, cases to remain joined but recategorised as complex, privacy direction not granted
[2015] UKFTT 432 (TC)
Bailii
England and Wales
Cited by:
See Also – Gold 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 Also – Gold 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 . .
See Also – 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 . .
Lists of cited by and citing cases may be incomplete.
Taxes Management
Updated: 03 January 2022; Ref: scu.551992
