Source: All England Reporter
Publisher Citation: [2005] All ER (D) 226 (Nov)
Court: Chancery Division
Judge:

Park J

Judgment Dates: 17 November 2005

Catchwords

Income tax - Corporation tax - Enquiry - Closure notice - Taxpayer applying to special commissioners for order that Revenue give closure notice in respect of enquiry - Special commissioners referring certain questions to Court of Justice of European Communities - Whether making of reference wrong in law - , Sch 18, Pt IV, para 32, 33.

The Case

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