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Decision Number: |
TC 06476 |
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Appellant:
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Dundas Heritable Limited |
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Respondent:
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The Commissioners for Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Anne SCOTT
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Date Of Decision:
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30/04/2018 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Capital allowances |
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Notes:
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Corporation Tax - returns late - time limit for capital allowances where subsequent enquiry - Schedule 18 FA 1998 paragraph 82 - can a claim that is out of time for 82(1)(a) be in time by virtue of a subsequent enquiry - yes - appeal allowed |
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Decision(s) to Download:
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TC06476.pdf 
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