Chancery Division.

Judgment delivered 23 October 1984.

Corporation tax – Assessment – Error – Appeal – Assessment under wrong schedule – Chargeable gains left out of account – Whether Commissioners erred in law in holding assessment under appeal could be adjusted to take account of company’s total profits – Income and Corporation Taxes Act 1970, sec. 250Taxes Management Act 1970, sec. 50.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.