Merou Papa Ltd v Revenue and Customs (Income Tax/Corporation Tax : Assessment/Self-Assessment): FTTTx 23 Nov 2017

CORPORATION TAX – application for ‘closure’ notices – para 33 of Schedule 18 to FA 1998 – whether there was a valid enquiry notice under para 24 of Schedule 18 to FA 1998; no – Tribunal has no jurisdiction to exercise – application refused

Citations:

[2017] UKFTT 842 (TC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 02 April 2022; Ref: scu.600968