Corporation Tax: Tax avoidance and closure notices

Resource type: Article

Status: Published on 24-Feb-2010

Jurisdiction: United Kingdom

The Court of Appeal has held that the reasons given in a closure notice do not restrict HM Revenue & Customs’ ability to raise other arguments during an appeal; and that a taxpayer partnership had incurred expenditure qualifying for capital allowances.

Norton Rose LLP

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  • Resource ID: 0-501-5204
  • Published: 24-Feb-2010
  • Products:  PLC Magazine (UK), PLC UK Corporate, PLC UK Finance, PLC UK Law Department, PLC UK Tax
    • Series: Taxation
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