MAN (87/408)

No. 2673

Decision given 17 March 1988.

Surcharge liability notice – Withdrawal – Whether possible – Surcharge liability notice may be withdrawn – Effect of such withdrawal – ‘Sheldon Statement’ – Finance Act 1985, sec. 19(2), (4), 21(7).

  The issue was whether a surcharge liability notice could be withdrawn by the Commissioners and what was the effect of such withdrawal.

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