Revenue Precedent

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Revenue Precedents

Whether, under Regulation 12 of the RCT Regulations 1971 as amended, an Inspector can make more than one estimated assessment in a tax year for a principal? Under Regulation 12, an Inspector cannot make more than one estimated assessment in a tax year for a principal. IT952549

Whether payments for cold storage facilities in respect of meat products fall within the RCT scheme? Such payments do fall within the RCT scheme. The activity comes within the definition of meat processing operations. IT952560