Vitol Aviation UK Ltd and Others v Revenue and Customs (Corporation Tax – Application for Closure Notices): FTTTx 27 Sep 2021

Application for closure notices – whether HMRC had sufficient information to close the enquiries – yes – whether the existence of an ongoing diverted profits tax review period provided reasonable grounds for refusing to issue a closure notice – no – application upheld.

[2021] UKFTT 353 (TC)
Bailii
England and Wales

Corporation Tax

Updated: 10 January 2022; Ref: scu.669757