January 2019
M T W T F S S
« Jul    
 123456
78910111213
14151617181920
21222324252627
28293031  

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

Leave a Reply