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United Kingdom Upper Tribunal (Tax and Chancery Chamber)


You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Easinghall Ltd v Revenue & Customs [2016] UKUT 105 (TCC) (1 March 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/105.html
Cite as: [2016] UKUT 105 (TCC), [2016] STC 1476, [2016] BTC 504, [2016] STI 524

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Easinghall Ltd v Revenue & Customs [2016] UKUT 105 (TCC) (1 March 2016)


Corporation Tax para 33 Sch 18 FA 98 application for closure notice discovery assessment made before enquiry opened settled by agreement under s 54 Taxes Management Act 1970 effect of settlement on scope and possible conclusions of enquiry Olin v Scorer considered

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URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/105.html