FTTTx Corporation Tax – Assessment to recover excess group relief – Paragraph 76 Sch 18 FA 1998 – Whether a discovery assessment – No – Whether assessment subject to paragraphs 42-45 Sch 18 FA 1998 – No – Whether agreement under s.54 TMA 1970 – No – Appeal dismissed
[2010] UKFTT 554 (TC), [2011] SFTD 186, [2011] STI 377
Bailii
England and Wales
Corporation Tax
Updated: 20 January 2022; Ref: scu.567563