Spring Salmon and Seafood Limited v The Commissioners for HM Revenue and Customs: [2014] UKUT 0488 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Warren on 29 October 2014.
Read the full decision in .
CORPORATION TAX 鈥� appeal in F-tT against amendments made by closure notices 鈥� jurisdiction 鈥� claim for terminal loss relief 鈥� denied in closure notices relating to other years 鈥� whether jurisdiction to consider the appeal 鈥� no 鈥� appeal to Upper Tribunal dismissed.
Updates to this page
Published 1 December 2016