Fidex Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0454 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Barling and Judge Hellier on 13 November 2014.
Read the full decision in .
Procedure - appeal against closure notice - reliance on grounds for amendment not stated in closure notice- Tower McCashback considered Corporation tax 鈥� loan relationships 鈥� application of paragraph 13 Sch9 FA 1996 to debit arising under para19A.
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Published 1 December 2016