Qualapharm Ltd v Revenue and Customs: FTTTx 18 Sep 2015

Income Tax/Corporation Tax : Appeal – APPLICATION TO CLOSE ENQUIRY – interim application for disclosure of risks identified by HMRC which led them to open enquiry -application for stay pending intended judicial review proceedings over opening of enquiry – both applications refused – closure application withdrawn – proceedings dismissed
References: [2015] UKFTT 479 (TC)
Links: Bailii
Jurisdiction: England and Wales

Last Update: 15 October 2020; Ref: scu.556135