WebContents: SCHEDULE 18 – COMPANY TAX RETURNS, ASSESSMENTS AND RELATED MATTERS. Part I – Introduction. Part II – Company Tax Return. Part III – Duty to Keep and Preserve Records. Part IV – Enquiry into Company Tax Return. Part V – Revenue Determinations and Assessments. Part VI – Overpaid Tax, Excessive Assessments or … WebCorporation Tax – para 33 Sch 18 FA 98 – application for closure notice – discovery assessment made before enquiry opened – settled by agreement under s 54 Taxes Management Act 1970 – effect of settlement on scope and possible conclusions of enquiry – considered [2016] UKUT 105 (TCC) Appeal number: FTC/120/2014
Schedule 18, Finance Act 1998 Practical Law
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Penalties: Corporation Tax - www.rossmartin.co.uk
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