Inspector of Taxes v Pumahaven Ltd: ChD 2002

The taxpayer appealed for permission to postpone payment of Corporation Tax pending determination of an appeal on that assessment. The application was refused.

Judges:

Park J

Citations:

[2002] STC 1423

Jurisdiction:

England and Wales

Citing:

Appealed toInspector of Taxes v Pumahaven Ltd CA 8-May-2003
The taxpayer company wanted to appeal an assessment to corporation tax. It applied for a postponment of some part of the tax pending the appeal. That was refused, and it appealed to the high court. The revenue now appealed that court’s decision . .

Cited by:

Appeal fromInspector of Taxes v Pumahaven Ltd CA 8-May-2003
The taxpayer company wanted to appeal an assessment to corporation tax. It applied for a postponment of some part of the tax pending the appeal. That was refused, and it appealed to the high court. The revenue now appealed that court’s decision . .
Lists of cited by and citing cases may be incomplete.

Taxes Management

Updated: 28 June 2022; Ref: scu.182362