[2016] UKUT 264 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Judge Greg Sinfield, Judge Ashley Greenbank

Decision released 10 June 2016

Corporation tax – Validity of amendment to return made under Finance Act 1998 (‘FA 1998’), Sch. 18, para. 34(2A) – Whether notice to be issued at same time as relevant closure notice or within reasonable time after closure notice – Appeal dismissed.

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