Settling of appeals by agreement – s 54, Taxes Management Act 1970 – s 5, Commissioners for Revenue and Customs Act 2005 – preliminary issues
2002/03: whether 2004 settlement agreement precluded issue of closure notices – whether agreement reached on basis of assessment such that liability treated as settled under 2004 settlement agreement – whether certain correspondence amounted to agreement precluding adjustments made by closure notices
2004/05: whether agreement in respect of self assessments
[2013] UKFTT 203 (TC)
Bailii
Taxes Management Act 1970 54, Commissioners for Revenue and Customs Act 2005 5
England and Wales
Taxes Management
Updated: 09 November 2021; Ref: scu.472428
