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CHEON FAT Ltd v Revenue & Customs (CORPORATION TAX - discovery assessments and closure notice for suppressed cash sales)

[2024] UKFTT 180

First-tier Tribunal (Health Education and Social Care Chamber)

United Kingdom

29th February, 2024

Legislation Cited

Legislation Name	Provision
Finance Act 1998

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Stirling Jewellers (Dudley) Ltd and Revenue and Customs	[2020] UKUT 245	United Kingdom Upper Tribunal	United Kingdom	13 Aug 2020	BAILII		1
Kyriakos Karoulla v HMRC	[2016] UKUT 255	United Kingdom Upper Tribunal	United Kingdom	25 May 2016	BAILII		1
Customs and Excise Commissioners v Pegasus Birds Ltd	[2004] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Jul 2004	BAILII		104

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