SCIT Income tax and corporation tax – self-assessment – enquiry into return – section 28A Taxes Management Act 1970 – scope of power to direct that an enquiry be closed – whether power should be exercised – decision on own facts.
Citations:
[2008] UKSPC SPC00715
Links:
Statutes:
Income Tax
Updated: 21 July 2022; Ref: scu.278763