www.rpc.co.uk/thinking/tax-take/tribunal-allows-taxpayers-postcessation-trade-relief-claim-as-hmrcs-enquiry-was-out-of-time/#page=1
www.gov.uk/hmrc-internal-manuals/business-income-manual/bim90100
Home » Litigation » UK: Tribunal allows Taxpayer’s post-Cessation Trade Relief Claim as Enquiry was out of Time