Easinghall Limited v 皇冠体育app Commissioners for HM Revenue and Customs: [2016] UKUT 0105 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 1 March 2016.
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Corporation Tax 鈥� para 33 Sch 18 FA 98 鈥� application for closure notice 鈥� discovery assessment made before enquiry opened 鈥� settled by agreement under s 54 Taxes Management Act 1970 鈥� effect of settlement on scope and possible conclusions of enquiry 鈥� Olin v Scorer considered.
Updates to this page
Published 1 December 2016