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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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