Queens Bench Division (Crown Office List).

[The appeal against this decision is reported at [1995] BTC 313.]

Vinelott J.

Judgment delivered 23 October 1992.

Corporation tax – Assessment – Accounting period – closing date of accounting period revised by inspector – Whether dates of accounting period appeared to inspector ‘uncertain’ – Income and Corporation Taxes Act 1970, sec. 247(8) (replaced by sec. 12 of the 1988 Act).

Corporation tax – Out of time assessment with leave of special commissioner – Alteration of accounting period by inspector – Whether fresh leave from general or special commissioners required.

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