Centrica Overseas Holdings Limited v Revenue and Customs (Corporation Tax – Company With Investment Business): UTTC 18 Aug 2021

s1219 Corporation Tax Act 2009 – company with investment business – expenditure in connection with disposal of assets – whether expenses of management of the company’s investment business – whether expenditure was capital in nature

Citations:

[2021] UKUT 200

Links:

Bailii

Statutes:

Corporation Tax Act 2009 219

Jurisdiction:

England and Wales

Corporation Tax

Updated: 05 February 2022; Ref: scu.671196