Zoe Shisha Events Ltd

Core Citations

CONSIDERS

• Taxes Management Act 1970
• Taxes Management Act 1970 - Articles : S-29
• Taxes Management Act 1970 - Articles : S-50

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• Taxes Management Act 1970 - Articles : S-114
• The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009
• Coronavirus Act 2020
• Finance Act 2020 - Articles : SCH-16
• Covid-19 Credit Guarantee Scheme 2020

REFERS TO

• Honig v Sarsfield

REPORTED OPINION OF in

• [2023] TC 08805