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Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Easinghall Ltd (EL) against a decision of the First-tier Tribunal (Tax Chamber), refusing EL's application for a direction that the Revenue close an enquiry it had opened into EL's 2011/12 tax return. The tribunal held that the earlier review carried out by one of the Revenue's officer's into EL's 2011/12 tax return had been settled by agreement under s 54(1) of the Taxes Management Act 1970 with the result that the Revenue could not amend that return as a result of an enquiry into the same matter in the light of that settlement.
Income tax – Assessment. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by Easinghall Ltd (EL) against a decision of the First-tier Tribunal (Tax Chamber), refusing EL's application for a direction that the Revenue close an enquiry it had opened into EL's 2011/12 tax return. The tribunal held that the earlier review carried out by one of the Revenue's officer's into EL's 2011/12 tax return had been settled by agreement under s 54(1) of the Taxes Management Act 1970 with the result that the Revenue could not amend that return as a result of an enquiry into the same matter in the light of that settlement.
Our call for sufficient resources for the justice system and for the Bar to scrutinise the BSB’s latest consultation
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