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Boyer Allan Investment Services Ltd v Revenue & Customs; FTTTx 30 Aug 2012

References: [2012] UKFTT 558 (TC)
Links: Bailii
FTTTx Corporation tax – discovery assessment – whether invalid – Appellant made contributions to an employee benefit trust (EBT) – following Dextra, FA 1989, s 43(11) applies – FA 1989, Sch 18, para 45 – whether the Appellant’s company tax return for the year ended 30 April 2000 was in fact made on the basis or in accordance with the practice generally prevailing when it was made
Last Update: 02-Oct-15 Ref: 466073

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