United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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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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