The Commissioners for HM Revenue and Customs v Leekes Limited: [2016] UKUT 0320 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Roth and Judge Bishopp on 12 July 2016.
Read the full decision in .
CORPORATION TAX 鈥� acquisition of company with accrued losses by company carrying on similar trade 鈥� whether acquirer entitled to set losses against income of enlarged group 鈥� ICTA ss 337, 343, 393 鈥� losses to be set only against income of predecessor鈥檚 trade 鈥� appeal allowed
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Published 21 February 2017