Summary judgment
Application
Case Law –
Evonik Degussa UK Holdings Ltd & Ors v Revenue and Customs Commissioners [2016] BTC 4
;
Six Continents Ltd & Anor v Inland Revenue Commissioners & Anor [2015] BTC 29
;
Six Continents Ltd v Revenue and Customs Commissioners [2016] BTC 7
Civil procedure rules tests
Collection of tax
Cumulative assessments
Exempt liquidation
Recovery of statutory debt
Share premium account
Substantive issues on revaluation