[2016] UKFTT 671 (TC)

Judge John Brooks

Decision released 22 September 2016

Corporation tax – Application for postponement of tax – Whether reasonable grounds for believing appellant overcharged to tax – Yes – Application allowed.

  The First-tier Tribunal held that there were reasonable grounds for believing that the taxpayer was overcharged to tax for the purposes of an application to postpone payment of corporation tax pending determination of an appeal.


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