Related Commentary  Related CasesRelated HMRC Manuals

101  An assessment which can no longer be varied by the tribunal on an appeal notified to it or by order of any court is sufficient evidence, for the purposes of–

(a)the preceding provisions of this Part, and

(b)the provisions of Schedule 18 to the Finance Act 1998 relating to penalties,

that the amounts in respect of which tax is charged in the assessment arose or were received as stated in the assessment.


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