INCOME TAX, JUDICIAL REVIEW – Whether adjustments made under s28B(4) of Taxes Management Act 1970 are ‘closure notices’ – whether requirements necessary for issue of accelerated payment notices met – whether HMRC entitled to issue a new accelerated payment notice having withdrawn an earlier notice
Citations:
[2020] UKUT 61 (TCC)
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 19 November 2022; Ref: scu.650135