Easinghall Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0105 (TCC)

Upper Tribunal Tax and Chancery decision of Mrs Justice Rose on 1 March 2016.

From:
HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
Published
1 December 2016
Category:
Tax
Release date:
1 March 2016

Read the full decision in Easinghall Limited v The Commissioners for HM Revenue and Customs: [2016] UKUT 0105 (TCC).

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.

Updates to this page

Published 1 December 2016