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.

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.

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