Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
A limitation objection to a demand raised under the extended limitation period must be decided before the matter proceeds on merits where success on limitation could make remand unnecessary. The notes state that the Tribunal had recorded the contention that the demand was time-barred and that extended limitation was unavailable without suppression of facts, but failed to determine it. The matter was therefore sent back to the Tribunal solely to decide limitation, while the remand on merits was maintained subject to the outcome of that determination.
A limitation objection to a demand raised under the extended limitation period must be decided before the matter proceeds on merits where success on limitation could make remand unnecessary. The notes state that the Tribunal had recorded the contention that the demand was time-barred and that extended limitation was unavailable without suppression of facts, but failed to determine it. The matter was therefore sent back to the Tribunal solely to decide limitation, while the remand on merits was maintained subject to the outcome of that determination.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
