[2014] UKFTT 677 (TC)

CCH understands this decision is to be appealed.

Judge Charles Hellier, Mr Tym Marsh

Decision released 10 July 2014

Corporation tax – Finance Act 1998 (‘FA 1998’), Sch. 18, para. 33 – Application for closure notice – Discovery assessment made before enquiry opened – Settled by agreement – Effect of settlement on scope and possible conclusions of enquiry – Scorer (HMIT) v Olin Energy Systems Ltd [1985] BTC 181 considered – Reasonableness of continuing enquiry.

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