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Decision Number: |
TC 06207 |
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Appellant:
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Benficial House (Birmingham) Regeneration LLP
Stanley Dock (All Suite) Regeneration LLP |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
SARAH FALK
|
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Date Of Decision:
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07/11/2017 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Assessment/self-assessment |
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Notes:
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INCOME TAX – applications for closure notices under s28B TMA 1970 – lengthy enquiries – balance between ensuring HMRC can make an informed judgment, avoiding inappropriate shifting to litigation stage and preventing enquiries being protracted unnecessarily – applications allowed in part |
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Decision(s) to Download:
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TC06207.pdf 
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