A4.334 Miscellaneous assessmentsOther circumstances when assessments may be raised include: • revision of double taxation relief by reason of any adjustment of the amount of tax payable in the UK or abroad1 • the withdrawal of relief allowed to a co-operative housing association2 • cancellation of certain tax reliefs for payments made in respect of leased assets3 • withdrawal of relief under the enterprise investment scheme4 • adjustments of corporation tax on establishment of the true accounting period on appeal where previously the beginning of end of the period was
Other circumstances when assessments may be raised include:
• revision of double taxation relief by reason of any adjustment of the amount of tax payable in the UK or abroad1
• the withdrawal of relief allowed to a co-operative housing association2
• cancellation of certain tax reliefs for payments made in respect of leased assets3
• withdrawal of relief under the enterprise investment scheme4
• adjustments of corporation tax on establishment of the true accounting period on appeal where previously the beginning of end of the period was
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